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1966 (10) TMI 119 - SC - VAT and Sales Tax
Whether the order of the Board of Revenue dated the 25th August, 1958, was illegal because there was a contravention of the rule of limitation laid down by section 12(3)(i) of the Madras General Sales Tax Act inasmuch as the order of the Board of Revenue was made after a period of 4 years from the date on which the order of the Deputy Commercial Tax Officer was communicated to the assessee?
Held that:- Appeal dismissed. The doctrine of merger cannot be invoked in the circumstances of the present case.