https://www.taxtmi.com/caselaws?id=128405 Entitlement to sales tax set-off under section 18-B and rule 11 depended on strict compliance with the prescribed conditions, including maintenance of Form 10 and timely filing of Form 12. A deeming fiction treating a dealer as registered from an earlier date could not override these independent requirements or expand the concession beyond the statute. Even a dealer otherwise entitled to registration would obtain set-off only on compliance with rule 11(4), and a defaulting dealer could not claim a better position. Non-compliance with rule 11(4) therefore defeated the set-off claim. en-us Tue, 03 Apr 1962 00:00:00 +0530 Thu, 04 Apr 2013 15:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128405 Entitlement to sales tax set-off under section 18-B and rule 11 depended on strict compliance with the prescribed conditions, including maintenance of Form 10 and timely filing of Form 12. A deeming fiction treating a dealer as registered from an earlier date could not override these independent requirements or expand the concession beyond the statute. Even a dealer otherwise entitled to registration would obtain set-off only on compliance with rule 11(4), and a defaulting dealer could not claim a better position. Non-compliance with rule 11(4) therefore defeated the set-off claim. Case-Laws VAT and Sales Tax Tue, 03 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128405