https://www.taxtmi.com/caselaws?id=161658 Section 45-A(a) of the Madhya Pradesh General Sales Tax Act, 1958 was construed purposively to determine when the thirty-day period for seeking to set aside an ex parte assessment order begins. The court held that the limitation is linked to the existence and passing of the ex parte order, not merely to the earlier date fixed for hearing, because the provision operates only after such an order is made. A literal reading tied to the hearing date was treated as unreasonable and unworkable. The period therefore commences from the date of the ex parte order, with the issue answered in favour of the assessee. en-us Fri, 21 Mar 2003 00:00:00 +0530 Mon, 03 Feb 2014 16:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161658 Section 45-A(a) of the Madhya Pradesh General Sales Tax Act, 1958 was construed purposively to determine when the thirty-day period for seeking to set aside an ex parte assessment order begins. The court held that the limitation is linked to the existence and passing of the ex parte order, not merely to the earlier date fixed for hearing, because the provision operates only after such an order is made. A literal reading tied to the hearing date was treated as unreasonable and unworkable. The period therefore commences from the date of the ex parte order, with the issue answered in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 21 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161658