https://www.taxtmi.com/caselaws?id=127274 Commission agents claiming exemption under section 8 of the Madras General Sales Tax Act were protected where the accounts enabled principals and turnover to be traced, and the dealers had substantially complied with the licence conditions. The Court treated the cash-bill requirement as directory rather than mandatory, because issuing cash bills was found practically impossible in the rush of trade in perishable goods. Since the department did not dispute the correctness of the accounts or the ascertainment of the principals' turnover, non-issue of cash bills did not defeat the statutory exemption. The principle applied was that the law does not compel impossibilities when substantial compliance is otherwise shown. en-us Tue, 05 Jan 1954 00:00:00 +0530 Wed, 06 Mar 2013 16:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127274 Commission agents claiming exemption under section 8 of the Madras General Sales Tax Act were protected where the accounts enabled principals and turnover to be traced, and the dealers had substantially complied with the licence conditions. The Court treated the cash-bill requirement as directory rather than mandatory, because issuing cash bills was found practically impossible in the rush of trade in perishable goods. Since the department did not dispute the correctness of the accounts or the ascertainment of the principals' turnover, non-issue of cash bills did not defeat the statutory exemption. The principle applied was that the law does not compel impossibilities when substantial compliance is otherwise shown. Case-Laws VAT and Sales Tax Tue, 05 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127274