https://www.taxtmi.com/caselaws?id=257661 Section 39(2) of the Haryana General Sales Tax Act, 1973 is broad enough to cover an order refusing review, but that breadth does not preserve a further appeal where the original assessment or appellate order has already been unsuccessfully challenged and has attained finality. In those circumstances, the subsequent appeal against the review order is treated as having no surviving practical purpose and is not maintainable. The principle stated is that a statutory reference to "an order" cannot by itself revive a dispute that has already reached finality through earlier failed challenges. en-us Thu, 15 Jan 2015 00:00:00 +0530 Wed, 18 Mar 2015 10:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257661 Section 39(2) of the Haryana General Sales Tax Act, 1973 is broad enough to cover an order refusing review, but that breadth does not preserve a further appeal where the original assessment or appellate order has already been unsuccessfully challenged and has attained finality. In those circumstances, the subsequent appeal against the review order is treated as having no surviving practical purpose and is not maintainable. The principle stated is that a statutory reference to "an order" cannot by itself revive a dispute that has already reached finality through earlier failed challenges. Case-Laws VAT and Sales Tax Thu, 15 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257661