https://www.taxtmi.com/caselaws?id=151620 Revision petitions under section 32 of the Tamil Nadu General Sales Tax Act should not be rejected in limine where delay in pursuing appeals does not show acquiescence or negligence; they should be entertained and decided on merits. Where the dispute involves factual issues needing first-instance examination, the appellate body should remit the matter for fresh disposal instead of deciding those facts itself. The text notes that the merits-based appellate order was set aside and the matter sent back to the Deputy Commissioner for disposal on merits. en-us Wed, 19 Jan 1977 00:00:00 +0530 Fri, 07 Jun 2013 18:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151620 Revision petitions under section 32 of the Tamil Nadu General Sales Tax Act should not be rejected in limine where delay in pursuing appeals does not show acquiescence or negligence; they should be entertained and decided on merits. Where the dispute involves factual issues needing first-instance examination, the appellate body should remit the matter for fresh disposal instead of deciding those facts itself. The text notes that the merits-based appellate order was set aside and the matter sent back to the Deputy Commissioner for disposal on merits. Case-Laws VAT and Sales Tax Wed, 19 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151620