https://www.taxtmi.com/caselaws?id=127256 Limitation under Section 11(2)(b) of the U.P. Sales Tax Act runs from the date of the Revising Authority's actual refusal to make a reference, because the phrase "within thirty days of such refusal" does not defer time to service of notice unless the statute says so expressly. The Court also applied the earlier Division Bench ruling that time spent obtaining requisite copies is excludable in computing limitation. On that basis, the application was treated as within time and the matter was directed to proceed. en-us Mon, 06 Apr 1953 00:00:00 +0530 Wed, 06 Mar 2013 11:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127256 Limitation under Section 11(2)(b) of the U.P. Sales Tax Act runs from the date of the Revising Authority's actual refusal to make a reference, because the phrase "within thirty days of such refusal" does not defer time to service of notice unless the statute says so expressly. The Court also applied the earlier Division Bench ruling that time spent obtaining requisite copies is excludable in computing limitation. On that basis, the application was treated as within time and the matter was directed to proceed. Case-Laws VAT and Sales Tax Mon, 06 Apr 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127256