https://www.taxtmi.com/caselaws?id=127703 Limitation for a reference application ran from communication of the Tribunal's order, not from the date of the order itself, because Rule 42 required a copy to be supplied and limitation did not begin until the order was communicated where the parties were absent. On the transitional issue, section 48(2)(ii) of the Bombay Sales Tax Act, 1953 preserved pending legal proceedings, including assessment proceedings, and an application for reference was treated as a continuation of that proceeding. The reference application therefore remained governed by the sixty-day period under section 23 of the Bombay Sales Tax Act, 1946, not the ninety-day period under section 34 of the 1953 Act, and was held time-barred. en-us Mon, 09 Sep 1957 00:00:00 +0530 Thu, 14 Mar 2013 15:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127703 Limitation for a reference application ran from communication of the Tribunal's order, not from the date of the order itself, because Rule 42 required a copy to be supplied and limitation did not begin until the order was communicated where the parties were absent. On the transitional issue, section 48(2)(ii) of the Bombay Sales Tax Act, 1953 preserved pending legal proceedings, including assessment proceedings, and an application for reference was treated as a continuation of that proceeding. The reference application therefore remained governed by the sixty-day period under section 23 of the Bombay Sales Tax Act, 1946, not the ninety-day period under section 34 of the 1953 Act, and was held time-barred. Case-Laws VAT and Sales Tax Mon, 09 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127703