1999 (4) TMI 594 - AT - VAT and Sales Tax

Summary

The judgment dealt with an appeal regarding the limitation for filing an appeal under the West Bengal Sales Tax Act, 1954. The appeal was found to be barred by limitation due to a delay in filing after receiving the copy of the order of assessment. Additionally, a new ground regarding a violation of rule 25 in a demand notice was raised, leading to the quashing of the appellate and revisional orders. The applicant was directed to be served with a fresh demand notice according to law.