1997 (9) TMI 557

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....as held that the time-limit with regard to the payment of admitted tax has nothing to do with the statutory time-limit prescribed in second proviso to section 31 of the Tamil Nadu General Sales Tax Act. The appeal filed before the Tribunal by the respondent was under section 9(2) of the Central Sales Tax Act, 1956 read with section 31 of the Tamil Nadu General Sales Tax Act. The Tribunal has held ....