https://www.taxtmi.com/caselaws?id=128570 Limitation for a reference application under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, begins only when the appellate order is actually communicated by supply or service of a copy. The statutory scheme, read with the related provisions and rules, requires transmission of the order itself to the aggrieved dealer; mere knowledge that the order was passed, or prior notice of the date fixed for pronouncement, is not sufficient. On that interpretation, applications rejected as time-barred on the basis of the pronouncement date were wrongly refused and had to be entertained in accordance with law. en-us Mon, 24 Sep 1962 00:00:00 +0530 Mon, 08 Apr 2013 15:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128570 Limitation for a reference application under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, begins only when the appellate order is actually communicated by supply or service of a copy. The statutory scheme, read with the related provisions and rules, requires transmission of the order itself to the aggrieved dealer; mere knowledge that the order was passed, or prior notice of the date fixed for pronouncement, is not sufficient. On that interpretation, applications rejected as time-barred on the basis of the pronouncement date were wrongly refused and had to be entertained in accordance with law. Case-Laws VAT and Sales Tax Mon, 24 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128570