https://www.taxtmi.com/caselaws?id=150776 A conditional sales tax rebate under section 13(8) is available only when the statutory payment conditions are strictly met, but negligible short credits do not justify forfeiture of the entire concession where the assessee has otherwise paid the tax due within time. The assessee had deposited amounts exceeding the tax actually payable in each quarter, and the excess collections were remitted to the treasury. In those circumstances, and since section 9-B(3) had been declared ultra vires, the assessee was not treated as having defaulted in payment of tax. The rebate was therefore allowable, and complete disallowance of the rebate was not justified on the facts. en-us Fri, 26 Sep 1975 00:00:00 +0530 Wed, 22 May 2013 15:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150776 A conditional sales tax rebate under section 13(8) is available only when the statutory payment conditions are strictly met, but negligible short credits do not justify forfeiture of the entire concession where the assessee has otherwise paid the tax due within time. The assessee had deposited amounts exceeding the tax actually payable in each quarter, and the excess collections were remitted to the treasury. In those circumstances, and since section 9-B(3) had been declared ultra vires, the assessee was not treated as having defaulted in payment of tax. The rebate was therefore allowable, and complete disallowance of the rebate was not justified on the facts. Case-Laws VAT and Sales Tax Fri, 26 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150776