1978 (4) TMI 117

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Full Text of the Document

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....t Commissioner of Sales-tax, Sambalpur rejecting the first appeal as being barred by limitation. 2. Admittedly, copy of the assessment order was received by the assessee on 16th Dec., 1976 being a leap year, limitation expired on 17th March, 1976. On verification of the Government calendar 1976, it appears that 17th March, 1976 and 18th March, 1976 were holidays on account of Dola. The appeal p....