https://www.taxtmi.com/caselaws?id=148244 A concessional sales tax rate under section 3(3) of the Madras General Sales Tax Act could not be denied merely because Form XVII declarations were not attached to the monthly returns, where they were produced before final assessment. The provision required furnishing the declaration in the prescribed manner, and rule 22 prescribed the form and attachment to the return, but the rule-making power could not add a time-limit not found in the statutory language. As the declarations were filed before the assessment order, the statutory requirement was treated as satisfied and the assessee remained entitled to the concessional rate. en-us Thu, 06 Jul 1967 00:00:00 +0530 Wed, 24 Apr 2013 15:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148244 A concessional sales tax rate under section 3(3) of the Madras General Sales Tax Act could not be denied merely because Form XVII declarations were not attached to the monthly returns, where they were produced before final assessment. The provision required furnishing the declaration in the prescribed manner, and rule 22 prescribed the form and attachment to the return, but the rule-making power could not add a time-limit not found in the statutory language. As the declarations were filed before the assessment order, the statutory requirement was treated as satisfied and the assessee remained entitled to the concessional rate. Case-Laws VAT and Sales Tax Thu, 06 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148244