https://www.taxtmi.com/caselaws?id=351146 The Madras HC held that a saved appointment and notification under the repeal and savings clause continued to validate the functioning of the Pondicherry VAT Appellate Tribunal, so no fresh constitution notification was needed. It also construed "any person" in Section 49 broadly to include the assessing officer, making a departmental appeal maintainable in line with the scheme and object of the Act. On the merits, the Tribunal's finding that LPG was misclassified and that the concessional rate applied only to domestic LPG was supported by the record, and the assessment was sustained. en-us Fri, 27 Oct 2017 00:00:00 +0530 Sat, 18 Nov 2017 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351146 The Madras HC held that a saved appointment and notification under the repeal and savings clause continued to validate the functioning of the Pondicherry VAT Appellate Tribunal, so no fresh constitution notification was needed. It also construed "any person" in Section 49 broadly to include the assessing officer, making a departmental appeal maintainable in line with the scheme and object of the Act. On the merits, the Tribunal's finding that LPG was misclassified and that the concessional rate applied only to domestic LPG was supported by the record, and the assessment was sustained. Case-Laws VAT and Sales Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351146