https://www.taxtmi.com/caselaws?id=158269 The right of appeal is substantive, but an amendment regulating its exercise applies to appeals filed after its commencement unless it retrospectively impairs that right by imposing an onerous or disabling condition. Applying that test, the enhanced institution fee under the amended Rule 33(2) of the Andhra Pradesh General Sales Tax Rules was held not to be an impermissible burden, as the increase to a maximum of Rs. 1,000 did not prevent access to the appellate forum. The amended fee provision therefore governed the appeal, the assessee could not insist on the old rate, and the revision was allowed in favour of the Revenue. en-us Thu, 19 Oct 1995 00:00:00 +0530 Sat, 19 Oct 2013 11:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158269 The right of appeal is substantive, but an amendment regulating its exercise applies to appeals filed after its commencement unless it retrospectively impairs that right by imposing an onerous or disabling condition. Applying that test, the enhanced institution fee under the amended Rule 33(2) of the Andhra Pradesh General Sales Tax Rules was held not to be an impermissible burden, as the increase to a maximum of Rs. 1,000 did not prevent access to the appellate forum. The amended fee provision therefore governed the appeal, the assessee could not insist on the old rate, and the revision was allowed in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 19 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158269