https://www.taxtmi.com/caselaws?id=127340 A fiscal deduction for groundnut converted into oil and cake under the Madras General Sales Tax Rules could not be denied merely because the monthly statement in Form A9 was not filed strictly within rule 18(3). The court treated the statement requirement as procedural, relying on rule 18(3A), which allowed condonation of delay or omission, and held that substantial compliance was enough where the essential conditions for the deduction were met. The rules were read to preserve the substantive relief from double taxation, and the denial of deduction was unsustainable. en-us Wed, 18 Nov 1953 00:00:00 +0530 Thu, 07 Mar 2013 16:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127340 A fiscal deduction for groundnut converted into oil and cake under the Madras General Sales Tax Rules could not be denied merely because the monthly statement in Form A9 was not filed strictly within rule 18(3). The court treated the statement requirement as procedural, relying on rule 18(3A), which allowed condonation of delay or omission, and held that substantial compliance was enough where the essential conditions for the deduction were met. The rules were read to preserve the substantive relief from double taxation, and the denial of deduction was unsustainable. Case-Laws VAT and Sales Tax Wed, 18 Nov 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127340