https://www.taxtmi.com/caselaws?id=154847 Revisions against the Tribunal's decision on a reference under section 35 of the U.P. Sales Tax Act were held not maintainable before the High Court because section 35 operates as a complete code with the Tribunal as the final forum. The scheme of the provision, including the restricted appellate structure, the finality clause in section 35(5), and the special three-member bench arrangement for appeals, showed legislative intent to end the matter at the Tribunal stage. The amendment replacing the earlier High Court reference with Tribunal adjudication reinforced that interpretation, and treating the order as administrative made a further revision to the High Court inconsistent with the statutory finality. en-us Wed, 04 Feb 1987 00:00:00 +0530 Tue, 27 Aug 2013 17:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154847 Revisions against the Tribunal's decision on a reference under section 35 of the U.P. Sales Tax Act were held not maintainable before the High Court because section 35 operates as a complete code with the Tribunal as the final forum. The scheme of the provision, including the restricted appellate structure, the finality clause in section 35(5), and the special three-member bench arrangement for appeals, showed legislative intent to end the matter at the Tribunal stage. The amendment replacing the earlier High Court reference with Tribunal adjudication reinforced that interpretation, and treating the order as administrative made a further revision to the High Court inconsistent with the statutory finality. Case-Laws VAT and Sales Tax Wed, 04 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154847