https://www.taxtmi.com/caselaws?id=163816 Where a revised assessment order is issued after the original order is superseded, limitation for appeal runs from the revised order and not from the earlier assessment. The revised order, made at the dealer's request after adjustment of payment already made and reducing tax and penalty, displaced the original order for computing the appeal period. The appellate authority was wrong to treat the appeal as time-barred by reference to the original order. As the appeal was filed within the statutory period counted from the revised assessment order, the limitation objection failed and the appeal was entitled to be entertained on merits. en-us Tue, 24 Jul 2007 00:00:00 +0530 Fri, 11 Apr 2014 11:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163816 Where a revised assessment order is issued after the original order is superseded, limitation for appeal runs from the revised order and not from the earlier assessment. The revised order, made at the dealer's request after adjustment of payment already made and reducing tax and penalty, displaced the original order for computing the appeal period. The appellate authority was wrong to treat the appeal as time-barred by reference to the original order. As the appeal was filed within the statutory period counted from the revised assessment order, the limitation objection failed and the appeal was entitled to be entertained on merits. Case-Laws VAT and Sales Tax Tue, 24 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163816