https://www.taxtmi.com/caselaws?id=148325 Rebate under section 15 was treated as available where tax was paid in time and the return, though filed one day late, was accepted without best judgment assessment, supporting an implied extension of the filing period. The filing deadline was viewed as relevant to rebate administration, not as an absolute bar destroying substantive entitlement. The proviso to section 7(2)(b) was confined to sales of goods purchased for resale or packing without manufacture, and did not extend to the sale price of bran manufactured from tax-free raw wheat. Manufactured product proceeds could not be added to taxable turnover under that proviso. en-us Wed, 17 Jan 1968 00:00:00 +0530 Thu, 25 Apr 2013 16:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148325 Rebate under section 15 was treated as available where tax was paid in time and the return, though filed one day late, was accepted without best judgment assessment, supporting an implied extension of the filing period. The filing deadline was viewed as relevant to rebate administration, not as an absolute bar destroying substantive entitlement. The proviso to section 7(2)(b) was confined to sales of goods purchased for resale or packing without manufacture, and did not extend to the sale price of bran manufactured from tax-free raw wheat. Manufactured product proceeds could not be added to taxable turnover under that proviso. Case-Laws VAT and Sales Tax Wed, 17 Jan 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148325