https://www.taxtmi.com/caselaws?id=155459 A conditional sales tax exemption for parcel restaurant sales depended on an affidavit confirming that tax had not been collected and the liability had not been claimed as an income-tax deduction. The petitioner had treated the disputed amount as a provision in income-tax proceedings, and its undertaking to offer the amount to tax if the liability ceased was accepted as sufficient compliance with the object of the exemption conditions. Strict insistence on the original affidavit form was not allowed to defeat the substantive benefit, and the assessing authority was directed to revise the assessment and grant the exemption for the relevant period. en-us Sat, 21 Mar 1987 00:00:00 +0530 Wed, 04 Sep 2013 15:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155459 A conditional sales tax exemption for parcel restaurant sales depended on an affidavit confirming that tax had not been collected and the liability had not been claimed as an income-tax deduction. The petitioner had treated the disputed amount as a provision in income-tax proceedings, and its undertaking to offer the amount to tax if the liability ceased was accepted as sufficient compliance with the object of the exemption conditions. Strict insistence on the original affidavit form was not allowed to defeat the substantive benefit, and the assessing authority was directed to revise the assessment and grant the exemption for the relevant period. Case-Laws VAT and Sales Tax Sat, 21 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155459