https://www.taxtmi.com/caselaws?id=150501 Sales tax exemption under a notification cannot be refused merely because the dealer did not file prescribed monthly return forms or produce declarations at assessment, where the notification itself imposed only the stated substantive conditions. Procedural forms and return requirements are only aids to the exemption scheme and do not become additional eligibility conditions unless the law expressly says so. Compliance with the notification may be proved by other evidence if the essential conditions are otherwise satisfied. A revisional authority may also consider declarations produced in revision where that material is necessary to test the assessment's legality. en-us Fri, 27 Aug 1971 00:00:00 +0530 Fri, 17 May 2013 16:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150501 Sales tax exemption under a notification cannot be refused merely because the dealer did not file prescribed monthly return forms or produce declarations at assessment, where the notification itself imposed only the stated substantive conditions. Procedural forms and return requirements are only aids to the exemption scheme and do not become additional eligibility conditions unless the law expressly says so. Compliance with the notification may be proved by other evidence if the essential conditions are otherwise satisfied. A revisional authority may also consider declarations produced in revision where that material is necessary to test the assessment's legality. Case-Laws VAT and Sales Tax Fri, 27 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150501