THE COMMISSIONER OF SALES TAX, UTTAR PRADESH, LUCKNOW vs PARSON TOOLS AND PLANTS, KANPUR

The Supreme Court examined the applicability of Section 14(2) of the Limitation Act in the context of the U.P. Sales Tax Act, 1948, specifically regarding the extension of limitation periods for revision applications. The Court held that the Revisional Authority could exclude the time spent in pursuing applications under Rule 68(6) for setting aside the dismissal of appeals, thereby allowing the revision petitions to be considered within the prescribed time limit. The judgment clarified that the principle of exclusion of time under Section 14(2) could be imported into Section 10(3B) of the U.P. Sales Tax Act by analogy, affirming the authority's decision to extend the limitation period based on sufficient cause shown.