Sales Tax appeals

Reference to High Court

Persons legible to file reference to the High Court

The person aggrieved by the order of Appellate Tribunal may prefer an application to the High Court.

Limitation of Time

The reference has to be filed within ninety days of the communication of the order of the Appellate Tribunal.

Issues on which reference can be filed

Reference to the High Court can be filed if a question of law arises out of the Appellate Tribunal’s order, against which application is being preferred.