https://www.taxtmi.com/caselaws?id=166404 Section 33(1) of the Himachal Pradesh General Sales Tax Act prescribed a 60-day limitation for sales tax revision, and the provision was treated as a complete code on limitation. The general condonation power under section 5 of the Limitation Act was held inapplicable to extend that period. As the revision was filed beyond time, it could not be entertained and was dismissed in favour of the assessee. en-us Thu, 08 Sep 2011 00:00:00 +0530 Tue, 23 Sep 2014 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166404 Section 33(1) of the Himachal Pradesh General Sales Tax Act prescribed a 60-day limitation for sales tax revision, and the provision was treated as a complete code on limitation. The general condonation power under section 5 of the Limitation Act was held inapplicable to extend that period. As the revision was filed beyond time, it could not be entertained and was dismissed in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166404