https://www.taxtmi.com/caselaws?id=128369 The High Court of Andhra Pradesh dismissed the tax revision case, affirming that the assessee, a manufacturer of groundnut oil, is entitled to the rebate under rule 18 of the Madras General Sales Tax Rules upon fulfilling the prescribed conditions, despite subsequent discrepancies in accounts. The court clarified that the discretion of the Commercial Tax Officer in granting rebate is limited to condoning delays in submission and does not extend to disqualifying legitimate rebate claims if registration and submission requirements are met. en-us Fri, 23 Jun 1961 00:00:00 +0530 Wed, 03 Apr 2013 15:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128369 The High Court of Andhra Pradesh dismissed the tax revision case, affirming that the assessee, a manufacturer of groundnut oil, is entitled to the rebate under rule 18 of the Madras General Sales Tax Rules upon fulfilling the prescribed conditions, despite subsequent discrepancies in accounts. The court clarified that the discretion of the Commercial Tax Officer in granting rebate is limited to condoning delays in submission and does not extend to disqualifying legitimate rebate claims if registration and submission requirements are met. Case-Laws VAT and Sales Tax Fri, 23 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128369