1967 (3) TMI 89 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the petition in a tax case where the Tribunal did not condone a delay in filing an appeal. The Court held that the delay should have been excused as the assessee was genuinely pursuing an adjustment request. The Tribunal's decision was set aside, and the appeal was remitted for fresh disposal. The petitioner was awarded costs of Counsel's fee Rs. 100. (Case citation: 1967 (3) TMI 89 - MADRAS HIGH COURT)