https://www.taxtmi.com/caselaws?id=163900 An exemption application sent by registered post within the prescribed six-month period was held to satisfy the requirement of having been "applied" within time under the U.P. Trade Tax Act, where it was returned undelivered because State Government offices were affected by strike. A correctly addressed registered letter attracted the presumption of service under the Evidence Act and the Post Office Act, and the dealer had done everything possible in the circumstances. The court held that no one can be required to perform an impossible act, so the finding that the application was not made in time was legally unsustainable; the application was treated as timely and the issue was decided for the assessee. en-us Wed, 09 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163900 An exemption application sent by registered post within the prescribed six-month period was held to satisfy the requirement of having been "applied" within time under the U.P. Trade Tax Act, where it was returned undelivered because State Government offices were affected by strike. A correctly addressed registered letter attracted the presumption of service under the Evidence Act and the Post Office Act, and the dealer had done everything possible in the circumstances. The court held that no one can be required to perform an impossible act, so the finding that the application was not made in time was legally unsustainable; the application was treated as timely and the issue was decided for the assessee. Case-Laws VAT and Sales Tax Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163900