https://www.taxtmi.com/caselaws?id=156023 Filing Form No. 25 under Rule 32(14) of the Kerala General Sales Tax Rules was held mandatory to claim the exemption, because the declaration was the required proof that the assessee was not the last purchaser in the State. The court followed the earlier binding view that the rule is not merely directory and that compliance is essential to avail the exemption. As the revision petitioner had not filed the declarations, the challenge to the assessment failed and the claimed exemption was not available. en-us Fri, 08 Sep 1989 00:00:00 +0530 Thu, 12 Sep 2013 14:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156023 Filing Form No. 25 under Rule 32(14) of the Kerala General Sales Tax Rules was held mandatory to claim the exemption, because the declaration was the required proof that the assessee was not the last purchaser in the State. The court followed the earlier binding view that the rule is not merely directory and that compliance is essential to avail the exemption. As the revision petitioner had not filed the declarations, the challenge to the assessment failed and the claimed exemption was not available. Case-Laws VAT and Sales Tax Fri, 08 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156023