2019 (9) TMI 1571

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....ve been filed with a short delay of 13 days which has been explained on account of inadvertence on part of the revenue. 2. Looking at the nature of delay and the explanation furnished, the delay in filing these revisions is condoned. 3. Delay condonation applications are allowed. Order on revisions 1. These revisions have been filed by the revenue against the common order of the Commercial Tax....

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....g the appeals of the assessee on that account. 3. Perusal of the order of the Tribunal reveals that the Tribunal has found that the items sold by the assessee were not stitched garments but only textile as may be put to use for stitching ladies garments. The fact that some embroidery had been done, did not make any difference in the opinion of the Tribunal, inasmuch as the items themselves did no....