https://www.taxtmi.com/caselaws?id=155746 The requirement under rule 30-A(1)(b) of the Andhra Pradesh General Sales Tax Rules to file the original manufacturer's declaration along with the return was treated as directory, not mandatory, because the declaration is issued by a third party and is not wholly within the dealer's control. On that reasoning, the declaration need not accompany the return strictly at filing and may be accepted if produced any time before the assessment order is made. The operative principle is that a procedural filing condition depending on third-party compliance should not defeat substantive compliance where the document is furnished before assessment. en-us Wed, 15 Feb 1989 00:00:00 +0530 Sat, 07 Sep 2013 15:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155746 The requirement under rule 30-A(1)(b) of the Andhra Pradesh General Sales Tax Rules to file the original manufacturer's declaration along with the return was treated as directory, not mandatory, because the declaration is issued by a third party and is not wholly within the dealer's control. On that reasoning, the declaration need not accompany the return strictly at filing and may be accepted if produced any time before the assessment order is made. The operative principle is that a procedural filing condition depending on third-party compliance should not defeat substantive compliance where the document is furnished before assessment. Case-Laws VAT and Sales Tax Wed, 15 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155746