https://www.taxtmi.com/caselaws?id=158307 Delay in filing the first appeals against sales tax assessments was treated as liable to condonation where the assessee was described as illiterate, suffering from rheumatic complaints, and had approached the appellate process only after recovery steps began. The court also noted the consistent stand that the brick manufacturing unit belonged to the assessee's son and not to the assessee. In these circumstances, rejection of the appeals solely as time-barred was considered unjust, and the matters were directed to be restored and heard on merits after condoning the delay. en-us Fri, 29 Jul 1994 00:00:00 +0530 Sat, 19 Oct 2013 18:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158307 Delay in filing the first appeals against sales tax assessments was treated as liable to condonation where the assessee was described as illiterate, suffering from rheumatic complaints, and had approached the appellate process only after recovery steps began. The court also noted the consistent stand that the brick manufacturing unit belonged to the assessee's son and not to the assessee. In these circumstances, rejection of the appeals solely as time-barred was considered unjust, and the matters were directed to be restored and heard on merits after condoning the delay. Case-Laws VAT and Sales Tax Fri, 29 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158307