https://www.taxtmi.com/caselaws?id=160522 A statutory right of appeal may validly be confined to persons actually aggrieved by an order imposing tax, penalty, refund liability, or similar statutory prejudice. Section 31(1) of the Tamil Nadu General Sales Tax Act was held to create a rational classification tied to the object of tax assessment and collection, so it did not offend Articles 14, 19(1)(g) or 265. Because no assessment or demand was made against the petitioners, they had no enforceable appellate grievance under the provision, and the constitutional challenge failed. en-us Thu, 04 Mar 1999 00:00:00 +0530 Thu, 19 Dec 2013 16:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160522 A statutory right of appeal may validly be confined to persons actually aggrieved by an order imposing tax, penalty, refund liability, or similar statutory prejudice. Section 31(1) of the Tamil Nadu General Sales Tax Act was held to create a rational classification tied to the object of tax assessment and collection, so it did not offend Articles 14, 19(1)(g) or 265. Because no assessment or demand was made against the petitioners, they had no enforceable appellate grievance under the provision, and the constitutional challenge failed. Case-Laws VAT and Sales Tax Thu, 04 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160522