https://www.taxtmi.com/caselaws?id=127484 Delay in filing a revision application was not satisfactorily explained, so the Collector of Sales Tax was justified in rejecting it as time-barred. Payment required for admission of the revision did not amount to a decision on limitation, and no earlier stage had condoned the delay. The Court distinguished the cited precedent because the assessee there had been given notice on the condonation issue, whereas no such notice was issued in this matter. On those facts, no interference with the refusal to condone delay was warranted. en-us Tue, 26 Jul 1955 00:00:00 +0530 Mon, 11 Mar 2013 12:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127484 Delay in filing a revision application was not satisfactorily explained, so the Collector of Sales Tax was justified in rejecting it as time-barred. Payment required for admission of the revision did not amount to a decision on limitation, and no earlier stage had condoned the delay. The Court distinguished the cited precedent because the assessee there had been given notice on the condonation issue, whereas no such notice was issued in this matter. On those facts, no interference with the refusal to condone delay was warranted. Case-Laws VAT and Sales Tax Tue, 26 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127484