https://www.taxtmi.com/caselaws?id=128337 A tax concession must be strictly complied with on its own terms, and the dealer could not retain the exemption benefit without satisfying the attached conditions. The additional amount demanded for availing or regularising the concession was treated as a compounding fee, not as a penalty under section 15-A of the U.P. Sales Tax Act, so the procedural safeguards for penalties did not apply. Because the dealer failed to fulfil the exemption conditions, the concession was lost and sales tax became payable. en-us Tue, 12 Sep 1961 00:00:00 +0530 Tue, 02 Apr 2013 11:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128337 A tax concession must be strictly complied with on its own terms, and the dealer could not retain the exemption benefit without satisfying the attached conditions. The additional amount demanded for availing or regularising the concession was treated as a compounding fee, not as a penalty under section 15-A of the U.P. Sales Tax Act, so the procedural safeguards for penalties did not apply. Because the dealer failed to fulfil the exemption conditions, the concession was lost and sales tax became payable. Case-Laws VAT and Sales Tax Tue, 12 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128337