1978 (4) TMI 117 - AT - VAT and Sales Tax

Summary

The appeal was against the Assistant Commissioner of Sales-tax's order rejecting it as time-barred. The appeal was found to be within the limitation period due to holidays and the date of posting via registered post. The Tribunal allowed the appeal, set aside the Assistant Commissioner's order, and remanded the case for further proceedings. (Case: Appellate Tribunal ITAT CUTTACK, Citation: 1978 (4) TMI 117 - ITAT CUTTACK)