Strict compliance with rebate application rules required; rebate denied where prescribed Form VIII was not filed.

Rebate under section 7 of the Madras General Sales Tax Act, 1939 was available only subject to the prescribed restrictions and conditions, including strict compliance with rule 9 of the Madras General Sales Tax Rules, 1939. The rules required an application in Form VIII within three months of delivery outside the State, and rule 10 contemplated scrutiny of that application before rebate was granted. Because Form VIII was not filed and the letter relied on did not contain the required particulars, the statutory condition for rebate was not met. The prescribed form was treated as a substantive requirement, not a mere formality, so the rebate claim failed.

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Issues: Whether a rebate under section 7 of the Madras General Sales Tax Act, 1939 could be claimed without submitting the prescribed application in Form VIII within the time and manner required by rule 9 of the Madras General Sales Tax Rules, 1939.

Analysis: Section 7 granted rebate subject to such restrictions and conditions as may be prescribed, and the rules prescribed a specific procedure for claiming it. Rule 9 required an application in Form VIII within three months of delivery outside the State, and rule 10 contemplated scrutiny of that application before rebate was granted. The prescribed form was not a mere formality, because it required material particulars enabling the authority to verify the claim and its admissibility. As no application in Form VIII was made and the letter relied on did not contain the required particulars, the statutory condition for rebate was not satisfied. The reasoning was reinforced by the earlier view that similar procedural requirements for deduction or exemption had to be strictly complied with.

Conclusion: Rebate could not be allowed without strict compliance with rule 9, and the assessee was not entitled to the claimed rebate.

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