https://www.taxtmi.com/caselaws?id=128729 A statutory rebate under rule 18 of the Madras General Sales Tax Rules is available only on compliance with the prescribed conditions, including production of accounts for verification at final assessment. Monthly returns accepted provisionally do not extinguish the assessing authority's power under rule 13 to scrutinise the accounts and determine whether the rebate claim is proved. The filing of A-3 returns therefore does not by itself entitle the assessee to rebate where the supporting accounts are not produced. The discussion distinguishes prior authority where rebate was denied for incorrect or suppressed accounts after the statutory conditions had otherwise been met. en-us Mon, 05 Feb 1962 00:00:00 +0530 Wed, 10 Apr 2013 16:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128729 A statutory rebate under rule 18 of the Madras General Sales Tax Rules is available only on compliance with the prescribed conditions, including production of accounts for verification at final assessment. Monthly returns accepted provisionally do not extinguish the assessing authority's power under rule 13 to scrutinise the accounts and determine whether the rebate claim is proved. The filing of A-3 returns therefore does not by itself entitle the assessee to rebate where the supporting accounts are not produced. The discussion distinguishes prior authority where rebate was denied for incorrect or suppressed accounts after the statutory conditions had otherwise been met. Case-Laws VAT and Sales Tax Mon, 05 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128729