Uttarakhand VAT : No appeal would lie against refusal of officer to invoke discretionary power to re

CST & VAT: Uttarakhand VAT - Whether officer who was approached to invoke power under section 43(8) had declined to exercise power under section 43(8) and has rejected request to release goods under section 43(8), there being no direction directing release of goods within meaning of section 43(8), same was not appealable