https://www.taxtmi.com/caselaws?id=271346 The High Court set aside the impugned order disallowing exemption on consignment transfer during the assessment year 1993-94. The appeal, filed with a delay of 134 days, was challenged by the petitioner. The Court held that the appeal should have been filed within 120 days from the date of service on the first respondent or their representative, not from the date of receipt of the order. The delay calculation of 119 days by the third respondent was rejected, and the Court allowed the writ petition, closing the related motion. en-us Wed, 09 Dec 2015 00:00:00 +0530 Wed, 03 Feb 2016 06:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271346 The High Court set aside the impugned order disallowing exemption on consignment transfer during the assessment year 1993-94. The appeal, filed with a delay of 134 days, was challenged by the petitioner. The Court held that the appeal should have been filed within 120 days from the date of service on the first respondent or their representative, not from the date of receipt of the order. The delay calculation of 119 days by the third respondent was rejected, and the Court allowed the writ petition, closing the related motion. Case-Laws VAT and Sales Tax Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271346