https://www.taxtmi.com/caselaws?id=160377 Where exemption from market fee and rural development fund depends on prescribed declarations, the authority must first examine the dealer's evidence of compliance before enforcing recovery. The court noted that the earlier view treating the filing time-limit as merely directory could not survive in light of the Supreme Court's ruling that the requirement is mandatory. However, because the petitioners asserted actual payment and claimed belated submission of the relevant forms, they were entitled to produce supporting material, and the competent authority had to consider that material and determine exemption before any recovery action. en-us Tue, 08 Aug 2000 00:00:00 +0530 Tue, 17 Dec 2013 14:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160377 Where exemption from market fee and rural development fund depends on prescribed declarations, the authority must first examine the dealer's evidence of compliance before enforcing recovery. The court noted that the earlier view treating the filing time-limit as merely directory could not survive in light of the Supreme Court's ruling that the requirement is mandatory. However, because the petitioners asserted actual payment and claimed belated submission of the relevant forms, they were entitled to produce supporting material, and the competent authority had to consider that material and determine exemption before any recovery action. Case-Laws VAT and Sales Tax Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160377