https://www.taxtmi.com/caselaws?id=150257 Concessional tax under section 3(3) cannot be denied where prescribed declarations are filed after monthly returns but before assessment, absent an express statutory filing deadline. The phrase "in the prescribed manner" permits procedural prescription but does not authorise a rule to impose a time-limit that the statute itself does not provide. Declarations in form XVII filed before the assessing authority therefore support entitlement to the concessional rate. The entitlement was affirmed, subject to fresh Tribunal verification of the extent of admissible relief. en-us Mon, 31 Jul 1972 00:00:00 +0530 Fri, 10 May 2013 17:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150257 Concessional tax under section 3(3) cannot be denied where prescribed declarations are filed after monthly returns but before assessment, absent an express statutory filing deadline. The phrase "in the prescribed manner" permits procedural prescription but does not authorise a rule to impose a time-limit that the statute itself does not provide. Declarations in form XVII filed before the assessing authority therefore support entitlement to the concessional rate. The entitlement was affirmed, subject to fresh Tribunal verification of the extent of admissible relief. Case-Laws VAT and Sales Tax Mon, 31 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150257