Supreme Court of India
The Commissioner of Sales Tax, Uttar Pradesh, Lucknow v. Parson Tools and Plants, Kanpur
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the opinion that the ob· jcct, the scheme and language of s.10 of the Sales-tax Act do not per mit the invocation of s.14(2) of the Limitation Act, either, in terms, or, in principle, for excluding the time spent in. prosecuting proc:ee· dings for setting aside the dismissal of appeals in default, from com· putRtion of the period of limitation prescribed for filing 11 revillion under the Snlcs.tax.
Judgment, page 10
Where later benches applied it
Of those, 1 relied on
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