2006 (7) TMI 633

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....hat appeals were dismissed as not maintainable because delay condonation petitions filed along with the appeals were also dismissed. We find that section 41(1) of the Kerala General Sales Tax Act, 1963 provides for revision against orders of the Sales Tax Appellate Tribunal passed under sub-sections (4) and (7) of section 39 of the KGST Act. While sub-section (4) deals with decision on merits in t....