https://www.taxtmi.com/caselaws?id=153012 Rule 6-A of the Andhra Pradesh General Sales Tax Rules, 1957 was treated as a valid procedural condition for claiming exemption from second sales tax on jaggery; it did not exceed the State's rule-making power or offend Articles 14 and 19(1)(g). The requirement to produce the prescribed declaration was read in light of the object of avoiding double taxation, so strict insistence on the original form was not always necessary where commission agents bought for multiple principals. In such cases, genuine copies of Form I declarations amounted to substantial compliance, subject to verification by the assessing authority, and the exemption could be allowed. en-us Tue, 21 Jul 1981 00:00:00 +0530 Mon, 15 Jul 2013 17:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153012 Rule 6-A of the Andhra Pradesh General Sales Tax Rules, 1957 was treated as a valid procedural condition for claiming exemption from second sales tax on jaggery; it did not exceed the State's rule-making power or offend Articles 14 and 19(1)(g). The requirement to produce the prescribed declaration was read in light of the object of avoiding double taxation, so strict insistence on the original form was not always necessary where commission agents bought for multiple principals. In such cases, genuine copies of Form I declarations amounted to substantial compliance, subject to verification by the assessing authority, and the exemption could be allowed. Case-Laws VAT and Sales Tax Tue, 21 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153012