https://www.taxtmi.com/caselaws?id=149830 Rule 27-A(ii) of the Punjab General Sales Tax Rules, 1949, requiring a Form S.T. XXX certificate to support a deduction claim for declared goods, was treated as a procedural verification device rather than a substantive bar to the statutory deduction. The court read the rule harmoniously with section 5(3) of the Punjab General Sales Tax (Haryana Amendment and Validation) Act, 1967, and held that substantial compliance was sufficient. If the selling dealer did not issue the certificate, the assessing authority could examine other evidence to verify the genuineness of the claim. The rule was therefore upheld as directory and not ultra vires. en-us Tue, 07 Apr 1970 00:00:00 +0530 Sat, 04 May 2013 11:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149830 Rule 27-A(ii) of the Punjab General Sales Tax Rules, 1949, requiring a Form S.T. XXX certificate to support a deduction claim for declared goods, was treated as a procedural verification device rather than a substantive bar to the statutory deduction. The court read the rule harmoniously with section 5(3) of the Punjab General Sales Tax (Haryana Amendment and Validation) Act, 1967, and held that substantial compliance was sufficient. If the selling dealer did not issue the certificate, the assessing authority could examine other evidence to verify the genuineness of the claim. The rule was therefore upheld as directory and not ultra vires. Case-Laws VAT and Sales Tax Tue, 07 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149830