https://www.taxtmi.com/caselaws?id=254612 The Bombay High Court held that section 5 of the Limitation Act, 1963 could not be applied to condone delay in filing sales tax applications under section 61 of the Bombay Sales Tax Act, 1959. Reading sections 59, 60 and 61 together, the Court found a special limitation scheme in which only sections 4 and 12 of the Limitation Act were made applicable for computation, while condonation was separately provided only for appeals under section 55. The earlier Division Bench ruling in N.H. Polymers was followed as binding precedent, and the motions for condonation were dismissed, leaving the statutory time bar intact. en-us Fri, 28 Nov 2014 00:00:00 +0530 Mon, 19 Oct 2015 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254612 The Bombay High Court held that section 5 of the Limitation Act, 1963 could not be applied to condone delay in filing sales tax applications under section 61 of the Bombay Sales Tax Act, 1959. Reading sections 59, 60 and 61 together, the Court found a special limitation scheme in which only sections 4 and 12 of the Limitation Act were made applicable for computation, while condonation was separately provided only for appeals under section 55. The earlier Division Bench ruling in N.H. Polymers was followed as binding precedent, and the motions for condonation were dismissed, leaving the statutory time bar intact. Case-Laws VAT and Sales Tax Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254612