https://www.taxtmi.com/caselaws?id=148420 A refund claim under the proviso to section 5(4) of the Mysore Sales Tax Act, 1957 was treated as part of the charging and assessment scheme because it directly affects the tax determined in assessment. On that basis, refusal of refund is an order of assessment under section 20 and an order relating to assessment under section 22, so appellate remedies to the Deputy Commissioner and the Appellate Tribunal are available. The Mysore HC held the Tribunal was wrong to treat the appeals as incompetent, and the later amendment was noted as confirming that orders refusing refund were intended to be appealable. en-us Wed, 19 Jul 1967 00:00:00 +0530 Fri, 26 Apr 2013 18:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148420 A refund claim under the proviso to section 5(4) of the Mysore Sales Tax Act, 1957 was treated as part of the charging and assessment scheme because it directly affects the tax determined in assessment. On that basis, refusal of refund is an order of assessment under section 20 and an order relating to assessment under section 22, so appellate remedies to the Deputy Commissioner and the Appellate Tribunal are available. The Mysore HC held the Tribunal was wrong to treat the appeals as incompetent, and the later amendment was noted as confirming that orders refusing refund were intended to be appealable. Case-Laws VAT and Sales Tax Wed, 19 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148420