https://www.taxtmi.com/caselaws?id=161690 For revision under section 38 of the Tamil Nadu General Sales Tax Act, limitation runs from service of the Appellate Tribunal's order on the State representative, because service on that representative is effective service on the State. Although section 36(8) also requires communication to the Deputy Commissioner and the Commissioner, that does not shift the limitation start date to service on the Deputy Commissioner. The Deputy Commissioner functions only as the State's agent for filing the revision, so the revision period must be computed from the date of service on the State representative. The challenge was therefore unsuccessful. en-us Fri, 14 Nov 2003 00:00:00 +0530 Tue, 04 Feb 2014 14:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161690 For revision under section 38 of the Tamil Nadu General Sales Tax Act, limitation runs from service of the Appellate Tribunal's order on the State representative, because service on that representative is effective service on the State. Although section 36(8) also requires communication to the Deputy Commissioner and the Commissioner, that does not shift the limitation start date to service on the Deputy Commissioner. The Deputy Commissioner functions only as the State's agent for filing the revision, so the revision period must be computed from the date of service on the State representative. The challenge was therefore unsuccessful. Case-Laws VAT and Sales Tax Fri, 14 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161690