https://www.taxtmi.com/caselaws?id=164991 Time spent in bona fide prosecution of earlier writ proceedings may be excluded when computing delay for a statutory appeal under the Tamil Nadu General Sales Tax Act, 1959, where the appeal is filed pursuant to judicial liberty. Applying that approach, the effective delay fell within the prescribed outer limit under the proviso to section 31, and the refusal to condone delay was found unsustainable. A liberal approach to limitation was required on the facts, and the appellate authority was directed to entertain the appeal and decide it on merits in accordance with law. en-us Tue, 20 Jul 2010 00:00:00 +0530 Wed, 26 Oct 2016 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164991 Time spent in bona fide prosecution of earlier writ proceedings may be excluded when computing delay for a statutory appeal under the Tamil Nadu General Sales Tax Act, 1959, where the appeal is filed pursuant to judicial liberty. Applying that approach, the effective delay fell within the prescribed outer limit under the proviso to section 31, and the refusal to condone delay was found unsustainable. A liberal approach to limitation was required on the facts, and the appellate authority was directed to entertain the appeal and decide it on merits in accordance with law. Case-Laws VAT and Sales Tax Tue, 20 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164991