https://www.taxtmi.com/caselaws?id=189272 An application for sales tax exemption under the incentive scheme had to be filed within 180 days of commencement of commercial production, and delayed filing could be entertained only on sufficient grounds with a request for condonation. Because the assessee filed beyond limitation and never sought condonation or showed sufficient cause, the authorities were not required to probe further or give an opportunity to create a condonation ground. The limitation finding was concurrent, factual, and unsupported by any shown perversity, so revision was not available on merits. The Court also treated natural justice as inapplicable where the claim was hopelessly time-barred and no condonation was sought. en-us Thu, 21 Mar 2002 00:00:00 +0530 Wed, 04 Jan 2017 10:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189272 An application for sales tax exemption under the incentive scheme had to be filed within 180 days of commencement of commercial production, and delayed filing could be entertained only on sufficient grounds with a request for condonation. Because the assessee filed beyond limitation and never sought condonation or showed sufficient cause, the authorities were not required to probe further or give an opportunity to create a condonation ground. The limitation finding was concurrent, factual, and unsupported by any shown perversity, so revision was not available on merits. The Court also treated natural justice as inapplicable where the claim was hopelessly time-barred and no condonation was sought. Case-Laws VAT and Sales Tax Thu, 21 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189272