https://www.taxtmi.com/caselaws?id=127528 Rule 18(2) entitles a registered manufacturer to rebate, and rule 18(3) requires the Form A9 statement for the previous month to be read with that entitlement. The rebate is not confined to sales made only after the date of registration; once the dealer is registered, the statement may relate to a month anterior to registration. Rule 18(3A) also gives the Commercial Tax Officer discretion to condone delay or omission in filing the statement, provided the prescribed accounts are maintained and assessment has not been completed. The assessee was therefore entitled to claim the rebate for the earlier period, and the delay in filing Form A9 could be condoned. en-us Fri, 20 Jul 1956 00:00:00 +0530 Mon, 11 Mar 2013 17:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127528 Rule 18(2) entitles a registered manufacturer to rebate, and rule 18(3) requires the Form A9 statement for the previous month to be read with that entitlement. The rebate is not confined to sales made only after the date of registration; once the dealer is registered, the statement may relate to a month anterior to registration. Rule 18(3A) also gives the Commercial Tax Officer discretion to condone delay or omission in filing the statement, provided the prescribed accounts are maintained and assessment has not been completed. The assessee was therefore entitled to claim the rebate for the earlier period, and the delay in filing Form A9 could be condoned. Case-Laws VAT and Sales Tax Fri, 20 Jul 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127528