https://www.taxtmi.com/caselaws?id=153676 Under section 10(10)(a) of the U.P. Sales Tax Act, a second appeal from an Assistant Commissioner (Judicial) is to be heard by a single member only where the tax in dispute does not exceed Rs. 5,000. Where the assessed liability was Rs. 11,500 and the appellate order merely required further enquiry without finally deciding liability, the dispute exceeded the statutory limit. A single-member Bench was therefore not competent to hear the appeal, and the Tribunal's order was held unsustainable for want of proper constitution. en-us Mon, 01 Feb 1982 00:00:00 +0530 Fri, 26 Jul 2013 18:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153676 Under section 10(10)(a) of the U.P. Sales Tax Act, a second appeal from an Assistant Commissioner (Judicial) is to be heard by a single member only where the tax in dispute does not exceed Rs. 5,000. Where the assessed liability was Rs. 11,500 and the appellate order merely required further enquiry without finally deciding liability, the dispute exceeded the statutory limit. A single-member Bench was therefore not competent to hear the appeal, and the Tribunal's order was held unsustainable for want of proper constitution. Case-Laws VAT and Sales Tax Mon, 01 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153676