https://www.taxtmi.com/caselaws?id=150365 Limitation for an appeal under the U.P. Sales Tax Act runs from service of the assessment order, and an incorrect figure in the assessment order or demand notice does not extend that period; the error may be a ground of appeal, but not a basis to alter limitation. Notes of arguments recorded by the appellate authority may be part of the revisional record, but a bare oral request for condonation is not an application under the Limitation Act unless material showing sufficient cause is before the forum. On the record considered, the revisional authority was justified in refusing to condone delay for the first time in revision. en-us Fri, 08 Sep 1972 00:00:00 +0530 Mon, 13 May 2013 17:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150365 Limitation for an appeal under the U.P. Sales Tax Act runs from service of the assessment order, and an incorrect figure in the assessment order or demand notice does not extend that period; the error may be a ground of appeal, but not a basis to alter limitation. Notes of arguments recorded by the appellate authority may be part of the revisional record, but a bare oral request for condonation is not an application under the Limitation Act unless material showing sufficient cause is before the forum. On the record considered, the revisional authority was justified in refusing to condone delay for the first time in revision. Case-Laws VAT and Sales Tax Fri, 08 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150365