https://www.taxtmi.com/caselaws?id=149855 Where a sales tax appeal rule permitted a memorandum of appeal to be sent by registered post, dispatch in that manner on the last day of limitation was treated as valid presentation to the appellate authority. The rule was read as governing the mode of presentation, not the date of actual receipt, and the word "sent" was construed as equivalent to "presented" in that context. Once the appellant duly handed over the memorandum to the post office in the prescribed manner, the statutory requirement was satisfied, and postal delay could not defeat limitation. en-us Tue, 06 Jul 1971 00:00:00 +0530 Sat, 04 May 2013 14:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149855 Where a sales tax appeal rule permitted a memorandum of appeal to be sent by registered post, dispatch in that manner on the last day of limitation was treated as valid presentation to the appellate authority. The rule was read as governing the mode of presentation, not the date of actual receipt, and the word "sent" was construed as equivalent to "presented" in that context. Once the appellant duly handed over the memorandum to the post office in the prescribed manner, the statutory requirement was satisfied, and postal delay could not defeat limitation. Case-Laws VAT and Sales Tax Tue, 06 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149855