https://www.taxtmi.com/caselaws?id=155166 An order passed on a rectification application under section 17 of the Rajasthan Sales Tax Act, 1954 is outside the appellate scheme in section 14(4A), which applies only to orders under section 14(2) or 14(3). Such a rectification order therefore is not appealable to the Division Bench of the Board of Revenue. A reference application under section 15(3A) is likewise incompetent in relation to that order, because an erroneous appeal cannot transform a section 17 proceeding into a valid section 14 or section 15 matter. The proceeding was therefore not maintainable. en-us Wed, 31 Jul 1985 00:00:00 +0530 Sat, 31 Aug 2013 18:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155166 An order passed on a rectification application under section 17 of the Rajasthan Sales Tax Act, 1954 is outside the appellate scheme in section 14(4A), which applies only to orders under section 14(2) or 14(3). Such a rectification order therefore is not appealable to the Division Bench of the Board of Revenue. A reference application under section 15(3A) is likewise incompetent in relation to that order, because an erroneous appeal cannot transform a section 17 proceeding into a valid section 14 or section 15 matter. The proceeding was therefore not maintainable. Case-Laws VAT and Sales Tax Wed, 31 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155166