https://www.taxtmi.com/caselaws?id=150782 Section 3 of the Andhra Pradesh General Sales Tax Act confers on the Chairman the power to constitute Benches of the Sales Tax Appellate Tribunal, including a Bench of the Chairman with one other member, two members excluding the Chairman, or all members as the statute permits. The later provision dealing with the Chairman's absence does not curtail that power when the Chairman is available. A Bench heard by the Chairman and another member was therefore constituted in accordance with the Act, and the competence challenge to the appellate order failed because the order was not void. en-us Thu, 03 Apr 1975 00:00:00 +0530 Wed, 22 May 2013 16:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150782 Section 3 of the Andhra Pradesh General Sales Tax Act confers on the Chairman the power to constitute Benches of the Sales Tax Appellate Tribunal, including a Bench of the Chairman with one other member, two members excluding the Chairman, or all members as the statute permits. The later provision dealing with the Chairman's absence does not curtail that power when the Chairman is available. A Bench heard by the Chairman and another member was therefore constituted in accordance with the Act, and the competence challenge to the appellate order failed because the order was not void. Case-Laws VAT and Sales Tax Thu, 03 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150782