https://www.taxtmi.com/caselaws?id=154121 A Government standard-form contract condition that refused acceptance of ST-1 declaration forms and required separate payment of sales tax was inconsistent with the Delhi Sales Tax Act, 1975. The Act conferred a statutory deduction or exemption for sales to registered dealers on production of the prescribed declaration form, and the related rule only regulated procedure and supporting documents; it did not extinguish the substantive entitlement. A contractual term cannot override a statutory tax benefit, and a void condition cannot be validated by consent or waiver. The office order and amended condition were therefore invalid to the extent they barred the statutory deduction or exemption on first-point sales. en-us Wed, 30 Nov 1983 00:00:00 +0530 Wed, 07 Aug 2013 18:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154121 A Government standard-form contract condition that refused acceptance of ST-1 declaration forms and required separate payment of sales tax was inconsistent with the Delhi Sales Tax Act, 1975. The Act conferred a statutory deduction or exemption for sales to registered dealers on production of the prescribed declaration form, and the related rule only regulated procedure and supporting documents; it did not extinguish the substantive entitlement. A contractual term cannot override a statutory tax benefit, and a void condition cannot be validated by consent or waiver. The office order and amended condition were therefore invalid to the extent they barred the statutory deduction or exemption on first-point sales. Case-Laws VAT and Sales Tax Wed, 30 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154121