Court allows delay condonation, upholds tax exemption on ladies' suits, dismisses revisions based on factual findings.

The court allowed the delay condonation applications due to inadvertence, condoning the 13-day delay in filing revisions. The court upheld the Commercial Tax Tribunal's decision, which had deleted tax liability on the sale of ladies' suits, ruling that the items were textile made up and not stitched garments. The court found no merit in the revisions, as the Tribunal's factual findings were unchallenged, leading to the dismissal of the revisions based on factual justifications.

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Issues: Delay Condonation Applications, Order on Revisions

Delay Condonation Applications:
The revisions were filed with a delay of 13 days, attributed to inadvertence on the part of the revenue. The court, considering the nature of delay and the explanation provided, condoned the delay in filing the revisions. The delay condonation applications were allowed.

Order on Revisions:
The revisions were filed by the revenue against the order of the Commercial Tax Tribunal, which had partly allowed the assessee's appeals and deleted the tax liability on the sale of ladies suits. The Tribunal found that the items sold were textile made up and not stitched garments, despite some embroidery. The Tribunal's factual findings were not challenged, leading to the acceptance that no stitching had been done on the items. Consequently, the court upheld the Tribunal's decision, stating that the revisions lacked merit and were dismissed. The court concluded that the revisions were based on findings of fact that did not justify interference.

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