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1982 (7) TMI 260 - HC - VAT and Sales Tax
The High Court of Madras dismissed the tax case appeal, stating that the Tribunal did not err in entertaining the appeal against the Appellate Assistant Commissioner's order refusing to condone the delay in filing an appeal. The decision was based on a previous ruling that such orders are appealable under section 36 of the Tamil Nadu General Sales Tax Act. (Case citation: 1982 (7) TMI 260 - MADRAS HIGH COURT)
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