1993 (9) TMI 322 - HC - VAT and Sales Tax

Summary

The Rajasthan High Court allowed the revision petition under the Rajasthan Sales Tax Act, 1954, challenging the Tribunal's order. The Court held that the order of the Commissioner extending the period of limitation without notice to the assessee was validated under section 10-BB. The Tribunal's order was quashed, allowing the assessee to challenge the appeal on merits. The revision was answered in favor of the Revenue with directions to the Tribunal.