1998 (4) TMI 517 - HC - VAT and Sales Tax

Summary

The Allahabad High Court dismissed two connected trade tax revisions filed by the Commissioner, Trade Tax, U.P. against a common order by the Trade Tax Tribunal. The Tribunal had condoned the delay in filing appeals by the respondent-assessee for assessment years 1988-89 and 1989-90 due to the assessee being unwell, supported by a medical certificate. The High Court upheld the Tribunal's decision, citing a liberal approach in condoning delay and emphasizing substantial justice over technical considerations. The Court found no evidence of deliberate delay by the assessee and dismissed both revisions as devoid of merit.