https://www.taxtmi.com/caselaws?id=100992 Under section 10(3-B) of the U.P. Sales Tax Act, 1948, limitation for a revision application begins from service of the order on the revision-applicant, not from the date the assessment order is merely made. The Court read "the date of service of the order complained of" as requiring formal communication of the order after its making, and held that this starting point applies consistently to both the dealer and the Commissioner. Construing the provision with the Act and rule 70(1), the Court rejected an interpretation that would substitute the date of the order or restrict service only to the dealer. The revision was therefore within time. en-us Wed, 02 Apr 1975 00:00:00 +0530 Sat, 13 Aug 2016 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100992 Under section 10(3-B) of the U.P. Sales Tax Act, 1948, limitation for a revision application begins from service of the order on the revision-applicant, not from the date the assessment order is merely made. The Court read "the date of service of the order complained of" as requiring formal communication of the order after its making, and held that this starting point applies consistently to both the dealer and the Commissioner. Construing the provision with the Act and rule 70(1), the Court rejected an interpretation that would substitute the date of the order or restrict service only to the dealer. The revision was therefore within time. Case-Laws VAT and Sales Tax Wed, 02 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100992