https://www.taxtmi.com/caselaws?id=184775 Where the U. P. Sales Tax Rules empowered the Commissioner to issue directions on application, the authority was required to apply its mind and decide the application one way or the other within a reasonable time. Because the assessment for the relevant year was still pending and could create adverse liability, the Court directed that the application be decided within four weeks and protected the petitioner by keeping the assessment unfinalised, or ineffective if already made, until that decision was taken. en-us Wed, 01 Apr 1992 00:00:00 +0530 Wed, 20 Jul 2016 12:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184775 Where the U. P. Sales Tax Rules empowered the Commissioner to issue directions on application, the authority was required to apply its mind and decide the application one way or the other within a reasonable time. Because the assessment for the relevant year was still pending and could create adverse liability, the Court directed that the application be decided within four weeks and protected the petitioner by keeping the assessment unfinalised, or ineffective if already made, until that decision was taken. Case-Laws VAT and Sales Tax Wed, 01 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184775