https://www.taxtmi.com/caselaws?id=153396 Sale patti read with a declaration in form XXXIV was treated as substantial compliance with rule 27(2) of the Orissa Sales Tax Rules for deduction under section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act. The court found no material deficiency in the sale patti when compared with the particulars ordinarily expected in a cash receipt or sale bill, and the only objection that commission might have been reflected was insufficient to prove non-compliance. On that factual record, the tribunal's acceptance of the documents together was sustained as a finding of fact, and no referable question of law arose. en-us Wed, 10 Jan 1979 00:00:00 +0530 Tue, 23 Jul 2013 12:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153396 Sale patti read with a declaration in form XXXIV was treated as substantial compliance with rule 27(2) of the Orissa Sales Tax Rules for deduction under section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act. The court found no material deficiency in the sale patti when compared with the particulars ordinarily expected in a cash receipt or sale bill, and the only objection that commission might have been reflected was insufficient to prove non-compliance. On that factual record, the tribunal's acceptance of the documents together was sustained as a finding of fact, and no referable question of law arose. Case-Laws VAT and Sales Tax Wed, 10 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153396