1977 (4) TMI 163 - HC - VAT and Sales Tax

Summary

The Commissioner of Sales Tax, Uttar Pradesh, filed an application under subsection (4) of section 11 of the U.P. Sales Tax Act, 1948. The application was dismissed by the Judge (Revisions), Sales Tax, as the 120-day period had expired. The High Court ruled that in such cases, it cannot require the revising authority to refer any question of law. The application was dismissed without prejudice to any other remedy, and parties were directed to bear their own costs. Application dismissed.