Subject: APPEALS UNDER SECTION 46 OF THE SALES TAX ACT, 1990

Sales Tax General Order No. 5/1991, Dated 23rd October, 1991:- Under the provisions of Section 46 of the Sales Tax Act, 1990, a person including the Sales Tax Department aggrieved by an order passed by the Collector of Sales Tax under Section 43 of the Act or an order passed by the Collector (Appeals ) under Section 45 of the Act may file an appeal with the Appellate Tribunal against the impugned order.

2. A complication has arisen with regard to the application of the aforesaid provision of law, because the Appellate Tribunal for Sales Tax matters has not been constituted so far.