https://www.taxtmi.com/caselaws?id=161170 A delayed appeal under the Tamil Nadu General Sales Tax Act could be entertained where the appellant showed sufficient cause for filing beyond the thirty-day period and produced proof of payment of the admitted tax. The statutory requirements of limitation and tax-payment proof operated together, but filing the tax receipt on a different date from the appeal did not by itself invalidate maintainability. On the facts, the Tribunal accepted the explanation for delay and correctly directed that the appeal be heard and decided on merits. en-us Sat, 18 Oct 1997 00:00:00 +0530 Wed, 08 Jan 2014 17:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161170 A delayed appeal under the Tamil Nadu General Sales Tax Act could be entertained where the appellant showed sufficient cause for filing beyond the thirty-day period and produced proof of payment of the admitted tax. The statutory requirements of limitation and tax-payment proof operated together, but filing the tax receipt on a different date from the appeal did not by itself invalidate maintainability. On the facts, the Tribunal accepted the explanation for delay and correctly directed that the appeal be heard and decided on merits. Case-Laws VAT and Sales Tax Sat, 18 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161170