https://www.taxtmi.com/caselaws?id=128839 A preliminary objection that proceedings were time-barred had to be decided judicially by the Sales Tax Officer, with a reasoned order recording the decision. The officer's order did not show any such adjudication and merely noted that the point had been explained to the dealer. As no proper determination of limitation had been made, the High Court did not examine the merits of the limitation dispute and directed the authority to reconsider the objection afresh in accordance with law. en-us Wed, 01 May 1963 00:00:00 +0530 Fri, 12 Apr 2013 11:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128839 A preliminary objection that proceedings were time-barred had to be decided judicially by the Sales Tax Officer, with a reasoned order recording the decision. The officer's order did not show any such adjudication and merely noted that the point had been explained to the dealer. As no proper determination of limitation had been made, the High Court did not examine the merits of the limitation dispute and directed the authority to reconsider the objection afresh in accordance with law. Case-Laws VAT and Sales Tax Wed, 01 May 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128839