https://www.taxtmi.com/caselaws?id=153095 Under the Tamil Nadu General Sales Tax Act, the appellate remedy was confined to persons on whom liability is directly imposed, such as the dealer or other persons expressly made liable. A third party indirectly affected by a possible reimbursement claim had no locus standi to appeal under the statutory scheme and could not be impleaded in the dealer's appeal, because the assessment order was not binding on it and contractual disputes lay outside the tax proceedings. The Tribunal, as a statutory creature, had no inherent or implied power to implead such a party where the appeal could be decided between the dealer and the department. en-us Thu, 19 Jun 1980 00:00:00 +0530 Wed, 17 Jul 2013 14:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153095 Under the Tamil Nadu General Sales Tax Act, the appellate remedy was confined to persons on whom liability is directly imposed, such as the dealer or other persons expressly made liable. A third party indirectly affected by a possible reimbursement claim had no locus standi to appeal under the statutory scheme and could not be impleaded in the dealer's appeal, because the assessment order was not binding on it and contractual disputes lay outside the tax proceedings. The Tribunal, as a statutory creature, had no inherent or implied power to implead such a party where the appeal could be decided between the dealer and the department. Case-Laws VAT and Sales Tax Thu, 19 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153095