https://www.taxtmi.com/caselaws?id=157454 An appeal under section 36 of the Tamil Nadu General Sales Tax Act, 1959 lies only against an order actually passed by the Deputy Commissioner in exercise of suo motu revisional power under section 32. A mere refusal to initiate or exercise that revisional power is not a positive order under section 32(1) and therefore is not appealable to the Sales Tax Appellate Tribunal. Applying the principle that appellate or revisional remedies arise only when the statutory power is exercised, the High Court held that the Tribunal had wrongly assumed jurisdiction. The revision was allowed, the Tribunal's order was set aside, and the appeal before the Tribunal was held not maintainable. en-us Fri, 05 Jul 1991 00:00:00 +0530 Sat, 05 Oct 2013 16:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157454 An appeal under section 36 of the Tamil Nadu General Sales Tax Act, 1959 lies only against an order actually passed by the Deputy Commissioner in exercise of suo motu revisional power under section 32. A mere refusal to initiate or exercise that revisional power is not a positive order under section 32(1) and therefore is not appealable to the Sales Tax Appellate Tribunal. Applying the principle that appellate or revisional remedies arise only when the statutory power is exercised, the High Court held that the Tribunal had wrongly assumed jurisdiction. The revision was allowed, the Tribunal's order was set aside, and the appeal before the Tribunal was held not maintainable. Case-Laws VAT and Sales Tax Fri, 05 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157454