https://www.taxtmi.com/caselaws?id=155188 A summary rejection of a first appeal under rule 49 is treated as a dismissal of an appeal for purposes of the statutory right of second appeal under section 23(2) of the Orissa Sales Tax Act. On that basis, the second appeal remains maintainable before the Tribunal, which then has full jurisdiction to examine both facts and law under section 23. Where the Tribunal has not considered the appeals on merits, the matter must be reconsidered in accordance with law. en-us Mon, 13 Apr 1987 00:00:00 +0530 Mon, 02 Sep 2013 11:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155188 A summary rejection of a first appeal under rule 49 is treated as a dismissal of an appeal for purposes of the statutory right of second appeal under section 23(2) of the Orissa Sales Tax Act. On that basis, the second appeal remains maintainable before the Tribunal, which then has full jurisdiction to examine both facts and law under section 23. Where the Tribunal has not considered the appeals on merits, the matter must be reconsidered in accordance with law. Case-Laws VAT and Sales Tax Mon, 13 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155188