1994 (10) TMI 287

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..... directed to take notice for respondent, and accordingly, she has entered appearance for respondent. As the matter lies in a narrow compass, the tax case (revision) is admitted and is taken up for final disposal. 2.. This tax case (revision) is preferred against an order dated April 4, 1994, passed by the Sales Tax Appellate Tribunal (Additional Bench), Madurai in M.T.M.P. No. 56 of 1994 in M.T.A. .....

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..... ufficient cause has been shown by the party for condoning the delay and whether such cause is acceptable or not. In these circumstances, we are of the view, that an opportunity has to be given to the State/respondent to explain the delay by filing an additional affidavit before the Tribunal. 3. We, accordingly, allow this revision and set aside the order of the Tribunal in M.T.M.P. No. 56 of 199 .....

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