https://www.taxtmi.com/caselaws?id=151309 An appeal under the Tamil Nadu General Sales Tax Act lies only against an order expressly made appealable and only at the instance of a person genuinely aggrieved. An implementing order passed under section 36(4), which merely gave effect to the petitioner's earlier success before the Tribunal, was not one of the orders enumerated in section 31. The appellate authority therefore lacked jurisdiction to entertain the appeal, and the further appeal to the Tribunal from that dismissal was equally incompetent. The revisional challenge failed because both appellate proceedings were not maintainable. en-us Thu, 09 Sep 1976 00:00:00 +0530 Mon, 03 Jun 2013 18:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151309 An appeal under the Tamil Nadu General Sales Tax Act lies only against an order expressly made appealable and only at the instance of a person genuinely aggrieved. An implementing order passed under section 36(4), which merely gave effect to the petitioner's earlier success before the Tribunal, was not one of the orders enumerated in section 31. The appellate authority therefore lacked jurisdiction to entertain the appeal, and the further appeal to the Tribunal from that dismissal was equally incompetent. The revisional challenge failed because both appellate proceedings were not maintainable. Case-Laws VAT and Sales Tax Thu, 09 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151309