https://www.taxtmi.com/caselaws?id=148434 A procedural requirement that certificates accompany the return under rule 15(4) of the Madhya Pradesh General Sales Tax Rules, 1959 was treated as directory, not an absolute condition for claiming deduction under rule 24(ii), because the assessment scheme under section 18 permits the assessing authority to call for further evidence where the return is incomplete or incorrect. The certificates could therefore be accepted at the revisional stage, and a refusal based on the mistaken view that they were unavailable at assessment was unsustainable. The cited Revenue precedent was distinguished on the basis of different statutory wording and facts. en-us Mon, 08 Apr 1968 00:00:00 +0530 Sat, 27 Apr 2013 10:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148434 A procedural requirement that certificates accompany the return under rule 15(4) of the Madhya Pradesh General Sales Tax Rules, 1959 was treated as directory, not an absolute condition for claiming deduction under rule 24(ii), because the assessment scheme under section 18 permits the assessing authority to call for further evidence where the return is incomplete or incorrect. The certificates could therefore be accepted at the revisional stage, and a refusal based on the mistaken view that they were unavailable at assessment was unsustainable. The cited Revenue precedent was distinguished on the basis of different statutory wording and facts. Case-Laws VAT and Sales Tax Mon, 08 Apr 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148434