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TMI Blog2011 (9) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharma, Senior Additional Advocate-General with Rajinder Dogra, Additional Advocate-General, for the respondent JUDGMENT The present sales tax revision has been preferred by the Excise and Taxation Commissioner, Himachal Pradesh (the applicant herein) under section 33(1) of the Himachal Pradesh General Sales Tax Act, 1968 (in short, "the Sales Tax Act") along with an application for condonation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 8(2A) of the CST Act, 1956 is to be taken as nonexistent? In order to adjudicate present STR, it is necessary to give the brief facts of the case. M/s. Superior Carbonate & Chemicals, Satiwala, District Sirmaur (H.P.) (the respondent, herein), manufacturer and supplier of calcium carbonate, was assessed at one per cent for the year 1998-99. The assessing authority reassessed on its turno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed only when the application for condonation of such delay is allowed. If the application for condonation of delay is not entertained, in such a situation, no fruitful purpose would be served in adjudicating the substantial questions of law. As has been submitted by Mr. M.M. Khanna, learned senior advocate, similar issues came for consideration before this court where this court (DB) has already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded. The Himachal Pradesh General Sales Tax Act, 1968 being a specific Act or statute has prescribed limitation period under section 33(1) for making statement of case to the High Court by the Financial Commissioner. Such statutory prescribed period is a requirement under law which could override the provision of section 5 of the Limitation Act, 1963 and condonation of delay could only be up t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ); [2009] 5 SCC 791, the above view taken by this court (DB) in Suraj Industries Ltd. [2010] 31 VST 367 (HP) is also strengthened. In all fairness, learned Senior Additional Advocate-General, appearing on behalf of the State (Excise and Taxation Commissioner, Himachal Pradesh), is not in a position to controvert the submissions advanced by Mr. Khanna, learned senior advocate, for and on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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