https://www.taxtmi.com/caselaws?id=150926 Renewal of an exemption certificate under the Orissa Sales Tax Rules had to be sought at least one month before expiry. As "year" meant the financial year, the certificate ran until 31 March, making 28 February 1970 the last permissible date. An application filed on 2 March 1970 was therefore time-barred. The exemption procedure was held to require strict compliance, and the defect could not be cured by reliance on the General Clauses Act in the circumstances. The renewal request was validly rejected as out of time. en-us Thu, 21 Mar 1974 00:00:00 +0530 Fri, 24 May 2013 17:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150926 Renewal of an exemption certificate under the Orissa Sales Tax Rules had to be sought at least one month before expiry. As "year" meant the financial year, the certificate ran until 31 March, making 28 February 1970 the last permissible date. An application filed on 2 March 1970 was therefore time-barred. The exemption procedure was held to require strict compliance, and the defect could not be cured by reliance on the General Clauses Act in the circumstances. The renewal request was validly rejected as out of time. Case-Laws VAT and Sales Tax Thu, 21 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150926