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2016 (12) TMI 314 - HC - VAT and Sales TaxRevision of assessment - non submission of C-Forms and dis-allowance of exemption on the aspect of export sale - whether the Appellate Authority can entertain an appeal against a revised order? - Held that: - This issue was considered by this Court in the earlier writ petition in the case of Artis Leathers Versus The Assistant Commissioner (CT) , The Appellate Deputy Commissioner (CT) (FAC) [2016 (9) TMI 824 - MADRAS HIGH COURT] where it was held that as against the order of rectification passed resulting in the modification of the original order passed, the assessee has the right of appeal before the appellate forum. The writ petition is allowed, the impugned order is set aside and the petitioner is directed to represent the appeal before the second respondent, within a period of 10 days - decided in favor of petitioner.
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