1960 (11) TMI 93 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh clarified that section 12-A(6) of the Madras General Sales Tax Act applies to orders passed on merits and appeals dismissed for default. The Court allowed the revision case, set aside the Tribunal's order, and directed the Tribunal to restore the application and consider it on merits. No costs were awarded. (Case citation: 1960 (11) TMI 93 - Andhra Pradesh High Court)