https://www.taxtmi.com/caselaws?id=164455 Limitation for appeal under section 20(3) of the Central Sales Tax Act runs from service of the order on the aggrieved person; on these facts, receipt by the authorised representative was not treated as final communication to the appellant, so the appeals were within time. Reassessment treating branch transfers as inter-State sales for 1994-95 and 1995-96 failed because the material did not show that the earlier transfers were sales or that acceptance of form F had been vitiated by fraud, misrepresentation, or suppression; those reassessments were set aside. For 1996-97, the Tribunal had not properly examined the relevant evidence, so the matter was remanded for fresh consideration. en-us Thu, 18 Feb 2010 00:00:00 +0530 Tue, 02 Apr 2019 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164455 Limitation for appeal under section 20(3) of the Central Sales Tax Act runs from service of the order on the aggrieved person; on these facts, receipt by the authorised representative was not treated as final communication to the appellant, so the appeals were within time. Reassessment treating branch transfers as inter-State sales for 1994-95 and 1995-96 failed because the material did not show that the earlier transfers were sales or that acceptance of form F had been vitiated by fraud, misrepresentation, or suppression; those reassessments were set aside. For 1996-97, the Tribunal had not properly examined the relevant evidence, so the matter was remanded for fresh consideration. Case-Laws VAT and Sales Tax Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164455