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1976 (9) TMI 135 - SC - VAT and Sales TaxWhether the time taken by the dealer in obtaining another copy of the impugned appellate order could be excluded for the purpose of limitation for filing revision under section 10(1) of the U.P. Sales Tax Act when one copy of the appellate order was served upon the dealer under the provisions of the Act? Held that:- Appeal dismissed. The High Court, in our opinion, correctly answered the question referred to it in favour of the dealer-respondent and against the revenue. The position of law in a case where there was no allegation of the loss of any copy, a fortiori it would follow that where as in the present case the copy served upon a party is lost and there is no alternative for that party except to apply for a fresh copy in order to be in a position to file revision petition, the time spent in obtaining that copy would necessarily have to be excluded under section 12(2) of the Limitation Act, 1963.
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