https://www.taxtmi.com/caselaws?id=153872 Revision under section 38 of the Tamil Nadu General Sales Tax Act, 1959 lies only against a Tribunal order that erroneously decides, or fails to decide, a question of law. Where the Tribunal merely confirmed a remand and the State did not challenge that operative remand order, revisional interference was unavailable. Observations or directions made in the course of dealing with the remand, without constituting an adverse order against the State, did not by themselves create a revisable cause. The Madras High Court therefore held that the revision was not maintainable and was liable to be dismissed. en-us Mon, 07 Dec 1981 00:00:00 +0530 Thu, 01 Aug 2013 12:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153872 Revision under section 38 of the Tamil Nadu General Sales Tax Act, 1959 lies only against a Tribunal order that erroneously decides, or fails to decide, a question of law. Where the Tribunal merely confirmed a remand and the State did not challenge that operative remand order, revisional interference was unavailable. Observations or directions made in the course of dealing with the remand, without constituting an adverse order against the State, did not by themselves create a revisable cause. The Madras High Court therefore held that the revision was not maintainable and was liable to be dismissed. Case-Laws VAT and Sales Tax Mon, 07 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153872