https://www.taxtmi.com/caselaws?id=159903 Section 19 of the Andhra Pradesh General Sales Tax Act confines the right of appeal to a dealer objecting to an order or proceeding under the Act. A non-dealer, even if he had objected before the assessing authority, had no statutory standing to maintain an appeal against an order granting registration. Because the appeal was filed outside the class expressly authorised by the provision, the appellate authority lacked jurisdiction to entertain it or issue directions. The appellate order was therefore without authority of law. en-us Thu, 27 Aug 1998 00:00:00 +0530 Tue, 03 Dec 2013 17:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159903 Section 19 of the Andhra Pradesh General Sales Tax Act confines the right of appeal to a dealer objecting to an order or proceeding under the Act. A non-dealer, even if he had objected before the assessing authority, had no statutory standing to maintain an appeal against an order granting registration. Because the appeal was filed outside the class expressly authorised by the provision, the appellate authority lacked jurisdiction to entertain it or issue directions. The appellate order was therefore without authority of law. Case-Laws VAT and Sales Tax Thu, 27 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159903