https://www.taxtmi.com/caselaws?id=104098 A sales tax rebate notification requiring a prescribed certificate within a stipulated time was treated as imposing a mandatory condition for availing the concession. The dealer's failure to furnish the certificate within time defeated the rebate claim, and the benefit could not be retained on a directory reading of the requirement. The Supreme Court followed its earlier ruling on the same point and confirmed that conditions attached to a tax concession must be strictly complied with when compliance is required for entitlement to the benefit. en-us Mon, 18 Nov 1996 00:00:00 +0530 Mon, 27 Feb 2012 16:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104098 A sales tax rebate notification requiring a prescribed certificate within a stipulated time was treated as imposing a mandatory condition for availing the concession. The dealer's failure to furnish the certificate within time defeated the rebate claim, and the benefit could not be retained on a directory reading of the requirement. The Supreme Court followed its earlier ruling on the same point and confirmed that conditions attached to a tax concession must be strictly complied with when compliance is required for entitlement to the benefit. Case-Laws VAT and Sales Tax Mon, 18 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104098