https://www.taxtmi.com/caselaws?id=163634 An order of the Sales Tax Appellate Tribunal refusing to condone delay and declining to entertain an appeal is, in substance, an order refusing admission beyond limitation under the proviso to section 39(1) of the Kerala General Sales Tax Act, 1963. Because section 41(1) permits revision only against Tribunal decisions under section 39(4) or section 39(7), namely orders on the merits in appeal or review, such a refusal does not fall within the revisional power. The revisions were therefore not maintainable. en-us Mon, 31 Jul 2006 00:00:00 +0530 Sat, 05 Apr 2014 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163634 An order of the Sales Tax Appellate Tribunal refusing to condone delay and declining to entertain an appeal is, in substance, an order refusing admission beyond limitation under the proviso to section 39(1) of the Kerala General Sales Tax Act, 1963. Because section 41(1) permits revision only against Tribunal decisions under section 39(4) or section 39(7), namely orders on the merits in appeal or review, such a refusal does not fall within the revisional power. The revisions were therefore not maintainable. Case-Laws VAT and Sales Tax Mon, 31 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163634