https://www.taxtmi.com/caselaws?id=127516 A tax deduction under rule 18(2) was treated as a special concession available only if the conditions in rule 18 were strictly met. Rule 18(3) required filing Form A-9, and the Court held that this filing obligation was an integral condition for claiming the deduction, not a mere procedural formality. Applying strict construction of tax exemptions, it held that the assessee had to bring itself clearly within the rule's terms. Failure to submit Form A-9 therefore disentitled the assessee to the deduction. en-us Fri, 20 Apr 1956 00:00:00 +0530 Mon, 11 Mar 2013 16:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127516 A tax deduction under rule 18(2) was treated as a special concession available only if the conditions in rule 18 were strictly met. Rule 18(3) required filing Form A-9, and the Court held that this filing obligation was an integral condition for claiming the deduction, not a mere procedural formality. Applying strict construction of tax exemptions, it held that the assessee had to bring itself clearly within the rule's terms. Failure to submit Form A-9 therefore disentitled the assessee to the deduction. Case-Laws VAT and Sales Tax Fri, 20 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127516