https://www.taxtmi.com/caselaws?id=161444 A two-member Trade Tax Tribunal bench must dispose of an appeal as a collective judicial act under the statutory scheme, with the decision reflecting the bench's majority opinion. Where the members signed and dated the order separately, and one member described himself in a different bench capacity, the order failed to show a single valid decision of the constituted bench. Separate individual expressions of opinion did not satisfy the requirement of a tribunal judgment delivered as one operative decision. The impugned order was therefore invalid and quashed, and the matter was sent back for reconstitution of the bench and fresh decision in accordance with law. en-us Fri, 10 Aug 2001 00:00:00 +0530 Tue, 28 Jan 2014 18:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161444 A two-member Trade Tax Tribunal bench must dispose of an appeal as a collective judicial act under the statutory scheme, with the decision reflecting the bench's majority opinion. Where the members signed and dated the order separately, and one member described himself in a different bench capacity, the order failed to show a single valid decision of the constituted bench. Separate individual expressions of opinion did not satisfy the requirement of a tribunal judgment delivered as one operative decision. The impugned order was therefore invalid and quashed, and the matter was sent back for reconstitution of the bench and fresh decision in accordance with law. Case-Laws VAT and Sales Tax Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161444