https://www.taxtmi.com/caselaws?id=162396 The petitioner failed to appear in the hearing of appeals, leading to the Tribunal deciding the case on merits. The Tribunal declined to restore the appeals, resulting in the dismissal of the petition for restoration. The judgment interpreted rule 60 of the Orissa Sales Tax Rules, 1947, and quashed the Tribunal's orders, remanding the matter for a re-hearing. Both parties were directed to bear their own costs, emphasizing adherence to procedural rules and fair consideration of appeals on merits. en-us Wed, 06 Aug 2003 00:00:00 +0530 Tue, 25 Feb 2014 18:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162396 The petitioner failed to appear in the hearing of appeals, leading to the Tribunal deciding the case on merits. The Tribunal declined to restore the appeals, resulting in the dismissal of the petition for restoration. The judgment interpreted rule 60 of the Orissa Sales Tax Rules, 1947, and quashed the Tribunal's orders, remanding the matter for a re-hearing. Both parties were directed to bear their own costs, emphasizing adherence to procedural rules and fair consideration of appeals on merits. Case-Laws VAT and Sales Tax Wed, 06 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162396