https://www.taxtmi.com/caselaws?id=247947 Persistent non-compliance with the procedural requirement to serve the revision and file an affidavit of service justified rejection of the Revenue's revision, because the rules allowed delayed filing only for sufficient reason and no affidavit was filed for years after institution. The appellate order was also left undisturbed because no material error of fact or law was shown in the findings recorded by the appellate authority. On both procedural and substantive grounds, the revision failed and the assessee's partial relief remained intact. en-us Fri, 16 May 2014 00:00:00 +0530 Tue, 27 May 2014 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247947 Persistent non-compliance with the procedural requirement to serve the revision and file an affidavit of service justified rejection of the Revenue's revision, because the rules allowed delayed filing only for sufficient reason and no affidavit was filed for years after institution. The appellate order was also left undisturbed because no material error of fact or law was shown in the findings recorded by the appellate authority. On both procedural and substantive grounds, the revision failed and the assessee's partial relief remained intact. Case-Laws VAT and Sales Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247947