https://www.taxtmi.com/caselaws?id=151365 Under the unamended section 38(1) of the Tamil Nadu General Sales Tax Act, a revisional court could not entertain a challenge to an Appellate Tribunal order passed on review under section 36(6). The statutory scheme treated the original appellate order under section 36(3) and the review order under section 36(6) as distinct, and section 36(6) orders were brought within revisional scope only by the 1972 amendment. Because the impugned review order was made before that amendment took effect, revision was incompetent and not maintainable. en-us Wed, 14 Apr 1976 00:00:00 +0530 Wed, 05 Jun 2013 11:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151365 Under the unamended section 38(1) of the Tamil Nadu General Sales Tax Act, a revisional court could not entertain a challenge to an Appellate Tribunal order passed on review under section 36(6). The statutory scheme treated the original appellate order under section 36(3) and the review order under section 36(6) as distinct, and section 36(6) orders were brought within revisional scope only by the 1972 amendment. Because the impugned review order was made before that amendment took effect, revision was incompetent and not maintainable. Case-Laws VAT and Sales Tax Wed, 14 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151365