https://www.taxtmi.com/caselaws?id=149747 A rectification order that merely reduces an assessment or penalty under the Sales Tax Act was treated as outside the class of appealable orders, because section 43(3) was read as permitting appeal only where rectification enhances the assessment or penalty. The earlier assessment had already become final, and the rectification order did not revive a lost right of appeal against that assessment. Separately, the appeal was barred under section 34 because the admitted tax had not been fully deposited when the appeal was filed, and the statutory pre-deposit requirement had to be satisfied before the appeal could be entertained. en-us Wed, 12 Nov 1969 00:00:00 +0530 Thu, 02 May 2013 18:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149747 A rectification order that merely reduces an assessment or penalty under the Sales Tax Act was treated as outside the class of appealable orders, because section 43(3) was read as permitting appeal only where rectification enhances the assessment or penalty. The earlier assessment had already become final, and the rectification order did not revive a lost right of appeal against that assessment. Separately, the appeal was barred under section 34 because the admitted tax had not been fully deposited when the appeal was filed, and the statutory pre-deposit requirement had to be satisfied before the appeal could be entertained. Case-Laws VAT and Sales Tax Wed, 12 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149747