https://www.taxtmi.com/caselaws?id=343435 Section 39(2) of the Haryana General Sales Tax Act, 1973 was interpreted as not confining the right of appeal to the assessee alone or to any particular person. The Court held that the statutory scheme did not justify reading in such a restriction, and that the revisional power under section 40(1) is separate and independent from the appellate remedy. The availability of revision did not exclude an appeal, and section 39(7) regarding appeal from a revisional order did not curtail the State's right where it otherwise existed. The State was therefore entitled to maintain the appeal, and the Tribunal's objection to maintainability was set aside. 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 Section 39(2) of the Haryana General Sales Tax Act, 1973 was interpreted as not confining the right of appeal to the assessee alone or to any particular person. The Court held that the statutory scheme did not justify reading in such a restriction, and that the revisional power under section 40(1) is separate and independent from the appellate remedy. The availability of revision did not exclude an appeal, and section 39(7) regarding appeal from a revisional order did not curtail the State's right where it otherwise existed. The State was therefore entitled to maintain the appeal, and the Tribunal's objection to maintainability was set aside. Case-Laws VAT and Sales Tax Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343435