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2011 (1) TMI 1276 - HC - VAT and Sales TaxCondonation of delay of 110 days caused in filing Tax Appeal (Stamp) seeked Held that:- The applicant has sufficiently explained the delay that has been caused in preferring the tax appeal and that there is no wilful negligence on the part of the applicant, nor has the applicant ever given up the cause. In the circumstances, the delay caused in filing the appeal deserves to be condoned. Application allowed.
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