2000 (11) TMI 1191 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the Tax Revision Case (T.R.C.) as it found no merit in the appeal. The Sales Tax Appellate Tribunal's decision to reject the appeal due to delay was upheld, stating there were no valid reasons for condonation of the delay. The petitioner's explanation for the delay was rejected, and the Tribunal's decision was deemed correct in law. The appeal was dismissed with no costs.