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Documents citing Commissioner Of Sales Tax, Maharashtra ... vs N.H. Polymers on 2 November, 2007

State Of Gujarat vs P.S.L. Limited on 14 March, 2014

6. Section 77 of the Act provides that in computing  the period laid down under sections 73, 75 and 78  Page 5 of 24 O/OJCA/748/2013 JUDGMENT of the Act and provisions of sections 4 and 12 of  the Limitation Act shall also as far as apply. It  is on account of this provision that the counsel  for the opponent contended that section 5 of the  Limitation   Act   would   have   no   application.   The  Bombay  High Court in the  case of  N.H.   Polymers   (supra)   had   examined   somewhat   similar   provision  contained in the Bombay Sales Tax Act and opined  that   by   necessary   implication   section   5   of   the  Limitation   Act   would   be   excluded.   The   issue,  however,   does   not   rest   here.   In   which   case,   we  must   refer   to   section   84   of   the   Act,   which   is  contained   in   Chapter­X   pertaining   to   the  proceedings. Section 84 of the Act reads as under
Gujarat High Court Cites 22 - Cited by 0 - A Kureshi - Full Document
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