https://www.taxtmi.com/caselaws?id=128369 A registered manufacturer of groundnut oil who filed Form A-9 within time was entitled to rebate under rule 18 of the Madras General Sales Tax (Turnover and Assessment) Rules, because registration and timely filing were the essential statutory conditions. The proviso to rule 18(3-A) permitted condonation only for delay or omission in filing the statement, but only where true and correct accounts were maintained. Although the assessee had suppressed turnover and kept incorrect accounts, the rebate provision did not make entitlement depend on the correctness of the return or absence of suppression. The later discovery of incorrect accounts therefore did not justify denial of rebate, and the revision failed. 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 A registered manufacturer of groundnut oil who filed Form A-9 within time was entitled to rebate under rule 18 of the Madras General Sales Tax (Turnover and Assessment) Rules, because registration and timely filing were the essential statutory conditions. The proviso to rule 18(3-A) permitted condonation only for delay or omission in filing the statement, but only where true and correct accounts were maintained. Although the assessee had suppressed turnover and kept incorrect accounts, the rebate provision did not make entitlement depend on the correctness of the return or absence of suppression. The later discovery of incorrect accounts therefore did not justify denial of rebate, and the revision failed. Case-Laws VAT and Sales Tax Fri, 23 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128369