https://www.taxtmi.com/caselaws?id=155743 Pending appeals or revisions concerning assessment years covered by a dealer's section 26A(2) application had to be examined by the appellate or revisional authority, even if the claim had not been formally raised. The authority was required to consider whether sales tax had in fact been realised for the relevant past period and to apply section 26A(2) while disposing of the proceedings. If the issue could not be decided at that level, the matter could be remanded to the Commercial Tax Officer for further consideration and appropriate relief could be granted in accordance with law. en-us Wed, 13 Jan 1988 00:00:00 +0530 Sat, 07 Sep 2013 14:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155743 Pending appeals or revisions concerning assessment years covered by a dealer's section 26A(2) application had to be examined by the appellate or revisional authority, even if the claim had not been formally raised. The authority was required to consider whether sales tax had in fact been realised for the relevant past period and to apply section 26A(2) while disposing of the proceedings. If the issue could not be decided at that level, the matter could be remanded to the Commercial Tax Officer for further consideration and appropriate relief could be granted in accordance with law. Case-Laws VAT and Sales Tax Wed, 13 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155743