https://www.taxtmi.com/caselaws?id=159163 Section 19 of the Tamil Nadu Taxation Special Tribunal Act, 1992 was confined to statutory appeals pending under section 37 of the Tamil Nadu General Sales Tax Act, 1959 on the appointed day. It did not extend to writ appeals under clause 15 of the Letters Patent arising from High Court judgments in proceedings under Articles 226 and 227. The Special Tribunal could not be treated as an appellate forum over final orders of the High Court, as that construction would be inconsistent with the statutory scheme and constitutionally impermissible. The contrary view was overruled. en-us Tue, 21 Oct 1997 00:00:00 +0530 Sat, 16 Nov 2013 17:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159163 Section 19 of the Tamil Nadu Taxation Special Tribunal Act, 1992 was confined to statutory appeals pending under section 37 of the Tamil Nadu General Sales Tax Act, 1959 on the appointed day. It did not extend to writ appeals under clause 15 of the Letters Patent arising from High Court judgments in proceedings under Articles 226 and 227. The Special Tribunal could not be treated as an appellate forum over final orders of the High Court, as that construction would be inconsistent with the statutory scheme and constitutionally impermissible. The contrary view was overruled. Case-Laws VAT and Sales Tax Tue, 21 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159163