https://www.taxtmi.com/caselaws?id=154089 Revisional jurisdiction under section 38 of the Tamil Nadu General Sales Tax Act, 1959 is confined to questions of law, so a challenge to the Tribunal's refusal to condone a 120-day delay in filing an appeal was not maintainable. The Tribunal's decision on condonation was a discretionary exercise, and no legal infirmity was shown in its assessment that the stated medical condition did not prevent the assessee from authorising another person to file on time. The refusal to condone delay was therefore upheld. en-us Fri, 19 Aug 1983 00:00:00 +0530 Tue, 06 Aug 2013 17:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154089 Revisional jurisdiction under section 38 of the Tamil Nadu General Sales Tax Act, 1959 is confined to questions of law, so a challenge to the Tribunal's refusal to condone a 120-day delay in filing an appeal was not maintainable. The Tribunal's decision on condonation was a discretionary exercise, and no legal infirmity was shown in its assessment that the stated medical condition did not prevent the assessee from authorising another person to file on time. The refusal to condone delay was therefore upheld. Case-Laws VAT and Sales Tax Fri, 19 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154089