https://www.taxtmi.com/caselaws?id=157530 A rectification order passed by the first appellate authority under section 22 of the U.P. Sales Tax Act, 1948 was treated as part of the appellate order itself, so an appeal under section 10 lay to the Sales Tax Tribunal. The statutory scheme was read as permitting second appeals to the Tribunal against such corrective orders, and the earlier amendment to section 11 was viewed as confirmatory rather than excluding jurisdiction. The Tribunal therefore had jurisdiction to entertain departmental appeals arising from the rectification orders, and the impugned order was upheld. en-us Mon, 07 Sep 1992 00:00:00 +0530 Mon, 07 Oct 2013 16:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157530 A rectification order passed by the first appellate authority under section 22 of the U.P. Sales Tax Act, 1948 was treated as part of the appellate order itself, so an appeal under section 10 lay to the Sales Tax Tribunal. The statutory scheme was read as permitting second appeals to the Tribunal against such corrective orders, and the earlier amendment to section 11 was viewed as confirmatory rather than excluding jurisdiction. The Tribunal therefore had jurisdiction to entertain departmental appeals arising from the rectification orders, and the impugned order was upheld. Case-Laws VAT and Sales Tax Mon, 07 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157530