https://www.taxtmi.com/caselaws?id=152080 A timely renewal application under the compounding-rate renewal scheme could not be defeated merely because the Sales Tax Officer did not pass an express order; administrative inaction could not cause the statutory renewal benefit to lapse automatically. The authority was required to deal with the application under rule 90-A, and a duly filed application preserved the assessee's entitlement if filed within time. Because the appellate authority had not properly found whether the renewal application was in fact filed on 20 April 1968, the Tribunal was directed to re-examine that factual issue and make a fresh determination. en-us Fri, 03 Sep 1976 00:00:00 +0530 Mon, 24 Jun 2013 14:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152080 A timely renewal application under the compounding-rate renewal scheme could not be defeated merely because the Sales Tax Officer did not pass an express order; administrative inaction could not cause the statutory renewal benefit to lapse automatically. The authority was required to deal with the application under rule 90-A, and a duly filed application preserved the assessee's entitlement if filed within time. Because the appellate authority had not properly found whether the renewal application was in fact filed on 20 April 1968, the Tribunal was directed to re-examine that factual issue and make a fresh determination. Case-Laws VAT and Sales Tax Fri, 03 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152080