https://www.taxtmi.com/caselaws?id=148444 For exemption under rule 20-B of the Uttar Pradesh Sales Tax Rules, the decisive requirement was actual deposit of the prescribed exemption fee before, or on the same date as, the application. The treasury chalan was treated only as evidence of deposit, not as the operative act that created payment. On that reading, an application became competent only once the correct amount had been deposited, and filing the chalan later could not shift the effective date of payment. en-us Wed, 01 Jan 1969 00:00:00 +0530 Sat, 27 Apr 2013 10:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148444 For exemption under rule 20-B of the Uttar Pradesh Sales Tax Rules, the decisive requirement was actual deposit of the prescribed exemption fee before, or on the same date as, the application. The treasury chalan was treated only as evidence of deposit, not as the operative act that created payment. On that reading, an application became competent only once the correct amount had been deposited, and filing the chalan later could not shift the effective date of payment. Case-Laws VAT and Sales Tax Wed, 01 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148444