https://www.taxtmi.com/caselaws?id=151413 Under the Tamil Nadu General Sales Tax Act, the right of appeal depended on whether the impugned order was one made appealable by section 31. An order allowing rectification under section 55 or rule 5(9) was treated as appealable because it altered the final assessment, but a refusal to rectify left the original assessment intact and did not itself become an appealable assessment order. The later insertion of section 55(4) reinforced that appeal and revision were available only against an order effecting rectification, not against a mere rejection of the request. Accordingly, no appeal lay against the refusal to rectify, and the appellate forum had no jurisdiction. en-us Thu, 22 Jul 1976 00:00:00 +0530 Wed, 05 Jun 2013 16:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151413 Under the Tamil Nadu General Sales Tax Act, the right of appeal depended on whether the impugned order was one made appealable by section 31. An order allowing rectification under section 55 or rule 5(9) was treated as appealable because it altered the final assessment, but a refusal to rectify left the original assessment intact and did not itself become an appealable assessment order. The later insertion of section 55(4) reinforced that appeal and revision were available only against an order effecting rectification, not against a mere rejection of the request. Accordingly, no appeal lay against the refusal to rectify, and the appellate forum had no jurisdiction. Case-Laws VAT and Sales Tax Thu, 22 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151413