https://www.taxtmi.com/caselaws?id=159585 A revisional authority acting within the five-year statutory period under section 32 of the Tamil Nadu General Sales Tax Act, 1959 must exercise its jurisdiction on the merits and cannot dismiss a revision in limine merely because a favourable judgment for the assessee was delivered later. The earlier revenue precedent on delay in filing an appeal and condonation was held inapplicable because it did not concern the exercise of revisional power within time. The Tribunal's order was set aside and the matter was remitted to the Deputy Commissioner for fresh consideration on merits in accordance with law. en-us Tue, 04 Aug 1992 00:00:00 +0530 Wed, 27 Nov 2013 16:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159585 A revisional authority acting within the five-year statutory period under section 32 of the Tamil Nadu General Sales Tax Act, 1959 must exercise its jurisdiction on the merits and cannot dismiss a revision in limine merely because a favourable judgment for the assessee was delivered later. The earlier revenue precedent on delay in filing an appeal and condonation was held inapplicable because it did not concern the exercise of revisional power within time. The Tribunal's order was set aside and the matter was remitted to the Deputy Commissioner for fresh consideration on merits in accordance with law. Case-Laws VAT and Sales Tax Tue, 04 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159585