https://www.taxtmi.com/caselaws?id=128850 A revision under the sales tax law could not be rejected as time-barred merely because the authority followed an internal 90-day practice, where neither the statute nor the rules prescribed any limitation period; at most, the authority could decline an unduly delayed revision in the exercise of discretion. The text also notes that findings based on material showing concealed stocks belonged to the assessee were factual, not legal, so no question of law arose on that aspect. The remedy was to be construed liberally in aid of justice, but the challenge on the facts failed. en-us Fri, 11 Apr 1958 00:00:00 +0530 Fri, 12 Apr 2013 12:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128850 A revision under the sales tax law could not be rejected as time-barred merely because the authority followed an internal 90-day practice, where neither the statute nor the rules prescribed any limitation period; at most, the authority could decline an unduly delayed revision in the exercise of discretion. The text also notes that findings based on material showing concealed stocks belonged to the assessee were factual, not legal, so no question of law arose on that aspect. The remedy was to be construed liberally in aid of justice, but the challenge on the facts failed. Case-Laws VAT and Sales Tax Fri, 11 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128850