https://www.taxtmi.com/caselaws?id=100851 A long-settled construction of section 34 of the Madras General Sales Tax Act, 1959 was left undisturbed: a revision was not treated as barred merely because an earlier appeal had been dismissed as time-barred, and repeated legislative amendments without change supported that interpretation. The revisional power was also recognised as a remedy to correct injustice, so either party could bring an error to the Board of Revenue's notice. Where the Board refused to act on an erroneous view that the revision was incompetent, that refusal was open to judicial correction. The revision petitions were therefore to be entertained and considered on merits. en-us Tue, 06 Feb 1973 00:00:00 +0530 Tue, 17 Dec 2013 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100851 A long-settled construction of section 34 of the Madras General Sales Tax Act, 1959 was left undisturbed: a revision was not treated as barred merely because an earlier appeal had been dismissed as time-barred, and repeated legislative amendments without change supported that interpretation. The revisional power was also recognised as a remedy to correct injustice, so either party could bring an error to the Board of Revenue's notice. Where the Board refused to act on an erroneous view that the revision was incompetent, that refusal was open to judicial correction. The revision petitions were therefore to be entertained and considered on merits. Case-Laws VAT and Sales Tax Tue, 06 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100851