https://www.taxtmi.com/caselaws?id=153999 Where a first appeal under the Orissa Sales Tax Act is dismissed on a technical ground such as limitation or procedural defect, the second appellate forum may treat that dismissal as an appellate order for a limited purpose, but it cannot reopen the merits of the assessment that were never adjudicated in the first appeal. The appellate scheme requires the merits to be examined at the proper first appellate stage, and a technical rejection does not permit bypassing that stage in second appeal. The second appeal is therefore confined to the legality of the dismissal of the first appeal, not the underlying assessment dispute. en-us Mon, 08 Feb 1982 00:00:00 +0530 Fri, 02 Aug 2013 17:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153999 Where a first appeal under the Orissa Sales Tax Act is dismissed on a technical ground such as limitation or procedural defect, the second appellate forum may treat that dismissal as an appellate order for a limited purpose, but it cannot reopen the merits of the assessment that were never adjudicated in the first appeal. The appellate scheme requires the merits to be examined at the proper first appellate stage, and a technical rejection does not permit bypassing that stage in second appeal. The second appeal is therefore confined to the legality of the dismissal of the first appeal, not the underlying assessment dispute. Case-Laws VAT and Sales Tax Mon, 08 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153999