https://www.taxtmi.com/caselaws?id=154643 For limitation under the M.P. General Sales Tax Act, filing an appeal is complete only on presentation or receipt before the appellate authority, not on dispatch by registered post. The Court followed the earlier view that a memorandum posted within time but received after expiry does not satisfy the limitation requirement, and the date of posting is immaterial. It also held that sufficient cause for condonation of delay could not be read into a reference framed on a different question. The Tribunal was therefore justified in treating the second appeal as barred by limitation. en-us Wed, 26 Aug 1987 00:00:00 +0530 Mon, 26 Aug 2013 11:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154643 For limitation under the M.P. General Sales Tax Act, filing an appeal is complete only on presentation or receipt before the appellate authority, not on dispatch by registered post. The Court followed the earlier view that a memorandum posted within time but received after expiry does not satisfy the limitation requirement, and the date of posting is immaterial. It also held that sufficient cause for condonation of delay could not be read into a reference framed on a different question. The Tribunal was therefore justified in treating the second appeal as barred by limitation. Case-Laws VAT and Sales Tax Wed, 26 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154643