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1989 (2) TMI 115 - SC - VAT and Sales TaxWhether a revision shall lie to the High Court from the decision of the Commissioner under Section 35 of the Act which has been the subject-matter of an appeal before the Tribunal? Held that:- Having regard to the scheme manifested from the amendment, that is to say, to make the Commissioner's decision final, subject to an appeal to the Tribunal where the Tribunal is enjoined to hear such an appeal by a bench of three members and where revision is provided only in special cases, in our opinion, it would be improper to interpret the spirit and reason of that law in such a way as to enjoin that a further revision lay to the High Court under Section 11 of the Act. Therefore, the High Court was right that no further revision in such a situation lie to the High Court. Appeal dismissed.
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