https://www.taxtmi.com/caselaws?id=160190 A special limitation governing refund claims on unfructified sales under the Tamil Nadu General Sales Tax Act was held mandatory, so the dealer had to prefer the claim within thirty days of receipt of the returned goods. Broader turnover provisions and rule-based references could not be used to bypass that statutory condition, because the specific refund mechanism in section 4-D prevailed over the general rule. The resulting legal effect was that a claim filed outside the prescribed period was not maintainable and was rightly rejected for non-compliance with the statutory time-limit. en-us Mon, 20 Dec 1999 00:00:00 +0530 Wed, 11 Dec 2013 14:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160190 A special limitation governing refund claims on unfructified sales under the Tamil Nadu General Sales Tax Act was held mandatory, so the dealer had to prefer the claim within thirty days of receipt of the returned goods. Broader turnover provisions and rule-based references could not be used to bypass that statutory condition, because the specific refund mechanism in section 4-D prevailed over the general rule. The resulting legal effect was that a claim filed outside the prescribed period was not maintainable and was rightly rejected for non-compliance with the statutory time-limit. Case-Laws VAT and Sales Tax Mon, 20 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160190