https://www.taxtmi.com/caselaws?id=156605 A prior Tribunal decision in another matter was held insufficient, by itself, to justify condonation of delay in filing an appeal. The Court distinguished cases involving a settled legal position or a later change in law, and held that an earlier Tribunal interpretation did not settle the law for the State in the same way as a High Court pronouncement. Because the assessee could still have appealed within limitation, the explanation did not amount to sufficient cause under the statute, and the refusal to condone delay was upheld. en-us Fri, 15 Mar 1991 00:00:00 +0530 Mon, 23 Sep 2013 10:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156605 A prior Tribunal decision in another matter was held insufficient, by itself, to justify condonation of delay in filing an appeal. The Court distinguished cases involving a settled legal position or a later change in law, and held that an earlier Tribunal interpretation did not settle the law for the State in the same way as a High Court pronouncement. Because the assessee could still have appealed within limitation, the explanation did not amount to sufficient cause under the statute, and the refusal to condone delay was upheld. Case-Laws VAT and Sales Tax Fri, 15 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156605