https://www.taxtmi.com/caselaws?id=249326 Revision under the trade tax regime requires compliance with prescribed service and affidavit-of-service requirements. Failure to file the affidavit for several years, leaving the opposite party unserved, rendered the revision not maintainable because delayed filing was permissible only for valid reasons within the stipulated period. Concurrent factual findings of the First Appellate Authority and Tribunal also warranted no revisional interference where no factual or legal error was demonstrated. The departmental challenge therefore failed both on procedural non-compliance and on merits. en-us Thu, 03 Jul 2014 00:00:00 +0530 Thu, 10 Jul 2014 10:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249326 Revision under the trade tax regime requires compliance with prescribed service and affidavit-of-service requirements. Failure to file the affidavit for several years, leaving the opposite party unserved, rendered the revision not maintainable because delayed filing was permissible only for valid reasons within the stipulated period. Concurrent factual findings of the First Appellate Authority and Tribunal also warranted no revisional interference where no factual or legal error was demonstrated. The departmental challenge therefore failed both on procedural non-compliance and on merits. Case-Laws VAT and Sales Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249326