https://www.taxtmi.com/caselaws?id=158193 A Form XXI-A containing entries for more than one month is not wholly invalid under Rule 22-B(5) of the Tamil Nadu General Sales Tax Rules, 1959. The rule is procedural and meant to aid assessment and enforcement, so inclusion of transactions from a succeeding month is only an irregularity. The form remains valid for the relevant month, and the extraneous entries may be excluded. Procedural requirements must not be applied so as to defeat substantive rights where no prejudice is caused to the Revenue, and the challenge to complete invalidity fails. en-us Thu, 17 Mar 1994 00:00:00 +0530 Fri, 18 Oct 2013 11:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158193 A Form XXI-A containing entries for more than one month is not wholly invalid under Rule 22-B(5) of the Tamil Nadu General Sales Tax Rules, 1959. The rule is procedural and meant to aid assessment and enforcement, so inclusion of transactions from a succeeding month is only an irregularity. The form remains valid for the relevant month, and the extraneous entries may be excluded. Procedural requirements must not be applied so as to defeat substantive rights where no prejudice is caused to the Revenue, and the challenge to complete invalidity fails. Case-Laws VAT and Sales Tax Thu, 17 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158193