https://www.taxtmi.com/caselaws?id=148240 A statutory right of appeal must arise from the express language of the Andhra Pradesh General Sales Tax Act, and cannot be extended by implication. Construing sections 19, 20(1), 21, 22 and 23 together, the High Court held that section 23 confined the further appeal to orders passed by the Board of Revenue in suo motu revisional action under section 20(1). That provision did not cover an order rejecting a revision petition filed by the assessee at its own instance. The appeal was therefore not maintainable, and the Court rejected the attempt to enlarge the appellate remedy through liberal interpretation. en-us Thu, 12 Dec 1963 00:00:00 +0530 Wed, 24 Apr 2013 14:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148240 A statutory right of appeal must arise from the express language of the Andhra Pradesh General Sales Tax Act, and cannot be extended by implication. Construing sections 19, 20(1), 21, 22 and 23 together, the High Court held that section 23 confined the further appeal to orders passed by the Board of Revenue in suo motu revisional action under section 20(1). That provision did not cover an order rejecting a revision petition filed by the assessee at its own instance. The appeal was therefore not maintainable, and the Court rejected the attempt to enlarge the appellate remedy through liberal interpretation. Case-Laws VAT and Sales Tax Thu, 12 Dec 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148240