https://www.taxtmi.com/caselaws?id=162644 A rejection of an assessee's application under rule 50 of the Andhra Pradesh General Sales Tax Rules was appealable under section 19 of the Andhra Pradesh General Sales Tax Act because the decisive test is the substance of the decision, not its label. The court treated the endorsement as an order since it affected the assessee's rights and obligations, including the correct determination of tax liability. Describing the communication as an endorsement did not prevent appealability where its practical effect was determinative. The appeal was therefore maintainable, and the matter was remitted for consideration on merits. en-us Tue, 01 Aug 2006 00:00:00 +0530 Wed, 12 Mar 2014 11:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162644 A rejection of an assessee's application under rule 50 of the Andhra Pradesh General Sales Tax Rules was appealable under section 19 of the Andhra Pradesh General Sales Tax Act because the decisive test is the substance of the decision, not its label. The court treated the endorsement as an order since it affected the assessee's rights and obligations, including the correct determination of tax liability. Describing the communication as an endorsement did not prevent appealability where its practical effect was determinative. The appeal was therefore maintainable, and the matter was remitted for consideration on merits. Case-Laws VAT and Sales Tax Tue, 01 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162644