https://www.taxtmi.com/caselaws?id=150052 The time fixed for deposit of the exemption fee under the U.P. sales tax exemption scheme was held to be directory, not mandatory, because rule 19 did not make punctual deposit a fundamental condition for exemption and the statutory context did not show that delay by itself defeated the claim. A deposit made while the exemption application was still pending had to be taken into account, so belated payment did not forfeit the dealer's right to exemption. On that basis, rejection of the exemption application and the consequential assessment were treated as unsustainable. en-us Wed, 11 Mar 1970 00:00:00 +0530 Wed, 08 May 2013 12:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150052 The time fixed for deposit of the exemption fee under the U.P. sales tax exemption scheme was held to be directory, not mandatory, because rule 19 did not make punctual deposit a fundamental condition for exemption and the statutory context did not show that delay by itself defeated the claim. A deposit made while the exemption application was still pending had to be taken into account, so belated payment did not forfeit the dealer's right to exemption. On that basis, rejection of the exemption application and the consequential assessment were treated as unsustainable. Case-Laws VAT and Sales Tax Wed, 11 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150052