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    <title>2011 (12) TMI 470 - RAJASTHAN HIGH COURT</title>
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    <description>Revision under Section 84 of the Rajasthan Value Added Tax Act, 2003 was available against dismissal of an appeal under Section 83, and the objection that no question of law arose merely because the dispute involved an interim order was rejected. The Tax Board&#039;s dismissal of the appeal without reasons was unsustainable because a quasi-judicial appellate authority must disclose the basis of its decision when deciding rights after hearing both parties. The non-speaking order was therefore set aside and the matter remanded to the Tax Board for fresh disposal by a reasoned order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=167868</link>
      <description>Revision under Section 84 of the Rajasthan Value Added Tax Act, 2003 was available against dismissal of an appeal under Section 83, and the objection that no question of law arose merely because the dispute involved an interim order was rejected. The Tax Board&#039;s dismissal of the appeal without reasons was unsustainable because a quasi-judicial appellate authority must disclose the basis of its decision when deciding rights after hearing both parties. The non-speaking order was therefore set aside and the matter remanded to the Tax Board for fresh disposal by a reasoned order.</description>
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