https://www.taxtmi.com/caselaws?id=89328 The exemption notification condition requiring payment by cheque drawn on a co-operative society's bank account was held to be directory, not mandatory, where the purchases were in fact made by registered co-operative societies and payments by demand draft or pay order came from their own bank accounts or funds. The condition was aimed at ensuring genuine society purchases and preventing third-party transactions; that object was not defeated by the form of payment. As the department did not rebut the society certificates and the assessees had substantially complied with the notification requirements, denial of exemption was unsustainable. en-us Wed, 22 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 13:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89328 The exemption notification condition requiring payment by cheque drawn on a co-operative society's bank account was held to be directory, not mandatory, where the purchases were in fact made by registered co-operative societies and payments by demand draft or pay order came from their own bank accounts or funds. The condition was aimed at ensuring genuine society purchases and preventing third-party transactions; that object was not defeated by the form of payment. As the department did not rebut the society certificates and the assessees had substantially complied with the notification requirements, denial of exemption was unsustainable. Case-Laws Central Excise Wed, 22 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89328