Section 33(8) in Assam General Sales Tax Act, 1993
(8)Any party to an appeal before the Appellate Authority may, within sixth days of the receipt of a notice that an appeal against the order of the prescribed authority has been preferred by the other party to the Tribunal, file a memorandum of cross objections in the prescribed manner against any part of order passed by the Appellate Authority and such memorandum shall be disposed of by the Tribunal as if it was an appeal.
