https://www.taxtmi.com/caselaws?id=158302 An order passed on a rectification petition under section 55 of the Tamil Nadu General Sales Tax Act, 1959 was held not to be appealable because section 31 listed the appealable orders and did not include section 55 orders. Orders outside section 31 were open only to revision under section 33, not appeal. As no appeal lay to the Appellate Assistant Commissioner, that authority lacked jurisdiction to entertain the matter, and the Tribunal could not acquire jurisdiction through an incompetent appeal. The appeal was therefore not maintainable and the Tribunal's order was without jurisdiction. en-us Tue, 10 Jan 1995 00:00:00 +0530 Sat, 19 Oct 2013 17:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158302 An order passed on a rectification petition under section 55 of the Tamil Nadu General Sales Tax Act, 1959 was held not to be appealable because section 31 listed the appealable orders and did not include section 55 orders. Orders outside section 31 were open only to revision under section 33, not appeal. As no appeal lay to the Appellate Assistant Commissioner, that authority lacked jurisdiction to entertain the matter, and the Tribunal could not acquire jurisdiction through an incompetent appeal. The appeal was therefore not maintainable and the Tribunal's order was without jurisdiction. Case-Laws VAT and Sales Tax Tue, 10 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158302