https://www.taxtmi.com/caselaws?id=157266 A declaration form supporting concessional sales tax could not be rejected for genuine sales made before the purchaser's registration was cancelled, because the later cancellation did not invalidate earlier transactions and the procedural defect of an undated form was treated as directory rather than fatal. Where the selling dealer substantially complied with the prescribed requirements and there was no material showing that the pre-cancellation sales were not genuine, the concession remained available for those sales. Sales made after cancellation were not covered, but the seven bills for sales between 23 January 1972 and 25 February 1972 qualified for the concessional rate and the assessment had to be modified accordingly. en-us Wed, 10 Apr 1991 00:00:00 +0530 Thu, 03 Oct 2013 15:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157266 A declaration form supporting concessional sales tax could not be rejected for genuine sales made before the purchaser's registration was cancelled, because the later cancellation did not invalidate earlier transactions and the procedural defect of an undated form was treated as directory rather than fatal. Where the selling dealer substantially complied with the prescribed requirements and there was no material showing that the pre-cancellation sales were not genuine, the concession remained available for those sales. Sales made after cancellation were not covered, but the seven bills for sales between 23 January 1972 and 25 February 1972 qualified for the concessional rate and the assessment had to be modified accordingly. Case-Laws VAT and Sales Tax Wed, 10 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157266