https://www.taxtmi.com/caselaws?id=156551 A sales tax exemption claim under Rule 6-A depended on filing Form I declarations, and the requirement was treated as mandatory. The court rejected the assessee's attempt to prove exemption through other evidence, holding that an alternative mode of proof not contemplated by the rule could not be read into it. The earlier decision cited by the assessee was distinguished because it only accepted copies of Form I in place of originals as substantial compliance. The exemption claim therefore failed for want of the prescribed declarations. en-us Tue, 04 Feb 1992 00:00:00 +0530 Sat, 21 Sep 2013 15:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156551 A sales tax exemption claim under Rule 6-A depended on filing Form I declarations, and the requirement was treated as mandatory. The court rejected the assessee's attempt to prove exemption through other evidence, holding that an alternative mode of proof not contemplated by the rule could not be read into it. The earlier decision cited by the assessee was distinguished because it only accepted copies of Form I in place of originals as substantial compliance. The exemption claim therefore failed for want of the prescribed declarations. Case-Laws VAT and Sales Tax Tue, 04 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156551