https://www.taxtmi.com/caselaws?id=343435 The High Court held that the State of Haryana had the right to file an appeal under section 39(2) of the Haryana General Sales Tax Act, 1973. The Court emphasized that this right is not limited to the assessee and is not restricted to any particular person or party. The Court disagreed with the Tribunal's reasoning that the State could not appeal the Joint Excise & Taxation Commissioner's order, clarifying that the power of revision under section 40 is separate from the right of appeal under section 39(2). The Court allowed the petition, setting aside the Tribunal's orders and restoring the appeal for further consideration on merits. en-us Mon, 08 May 2017 00:00:00 +0530 Thu, 22 Mar 2018 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343435 The High Court held that the State of Haryana had the right to file an appeal under section 39(2) of the Haryana General Sales Tax Act, 1973. The Court emphasized that this right is not limited to the assessee and is not restricted to any particular person or party. The Court disagreed with the Tribunal's reasoning that the State could not appeal the Joint Excise & Taxation Commissioner's order, clarifying that the power of revision under section 40 is separate from the right of appeal under section 39(2). The Court allowed the petition, setting aside the Tribunal's orders and restoring the appeal for further consideration on merits. Case-Laws VAT and Sales Tax Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343435