https://www.taxtmi.com/caselaws?id=157245 The Court ruled in favor of the appellant, holding that the notice for revision issued in 1982 was time-barred under section 34 of the Act. The Court emphasized that the doctrine of merger does not automatically apply and must be assessed based on the subject matter of the orders. The judgment underscored the significance of complying with statutory limitations and initiating revisionary actions within the specified timeframe. en-us Tue, 11 Aug 1992 00:00:00 +0530 Thu, 03 Oct 2013 14:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157245 The Court ruled in favor of the appellant, holding that the notice for revision issued in 1982 was time-barred under section 34 of the Act. The Court emphasized that the doctrine of merger does not automatically apply and must be assessed based on the subject matter of the orders. The judgment underscored the significance of complying with statutory limitations and initiating revisionary actions within the specified timeframe. Case-Laws VAT and Sales Tax Tue, 11 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157245