https://www.taxtmi.com/caselaws?id=157164 Filing Form G along with the return was treated as directory, not mandatory, under section 5-B of the A.P. General Sales Tax Act, 1957 read with Rule 30-A(1)(b)(i) and clause (ii). Because the rule also allowed the assessing authority to extend time for filing the original declaration up to final assessment, declarations submitted after the return but before the assessment order were validly taken into account. The assessee therefore satisfied the statutory requirement for concessional tax treatment on sales of specified goods for manufacturing use and was entitled to the concessional rate of tax. en-us Mon, 24 Aug 1992 00:00:00 +0530 Mon, 30 Sep 2013 18:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157164 Filing Form G along with the return was treated as directory, not mandatory, under section 5-B of the A.P. General Sales Tax Act, 1957 read with Rule 30-A(1)(b)(i) and clause (ii). Because the rule also allowed the assessing authority to extend time for filing the original declaration up to final assessment, declarations submitted after the return but before the assessment order were validly taken into account. The assessee therefore satisfied the statutory requirement for concessional tax treatment on sales of specified goods for manufacturing use and was entitled to the concessional rate of tax. Case-Laws VAT and Sales Tax Mon, 24 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157164