https://www.taxtmi.com/caselaws?id=149955 Rule 20-B(a) of the U.P. Sales Tax Rules was treated as mandatory, requiring the prescribed deposit to accompany the exemption application within the stipulated time. The phrase "unless otherwise provided" was read as referring only to a provision made by a rule under the Act, not to an administrative circular. Rule 82 permitted the Commissioner to issue procedural instructions only so far as they were consistent with the Act and the Rules. A circular extending time to cure deficiency in the exemption fee was therefore inconsistent with rule 20-B(a), had no statutory force, and was not binding on the Sales Tax Officer; the referred question was answered in favour of the Revenue. en-us Thu, 24 Sep 1970 00:00:00 +0530 Mon, 06 May 2013 16:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149955 Rule 20-B(a) of the U.P. Sales Tax Rules was treated as mandatory, requiring the prescribed deposit to accompany the exemption application within the stipulated time. The phrase "unless otherwise provided" was read as referring only to a provision made by a rule under the Act, not to an administrative circular. Rule 82 permitted the Commissioner to issue procedural instructions only so far as they were consistent with the Act and the Rules. A circular extending time to cure deficiency in the exemption fee was therefore inconsistent with rule 20-B(a), had no statutory force, and was not binding on the Sales Tax Officer; the referred question was answered in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 24 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149955