https://www.taxtmi.com/caselaws?id=161022 A procedural defect in furnishing a composite declaration under rule 25C of the Rajasthan Sales Tax Rules, 1955, does not become a substantive violation where the underlying conditions for exemption are otherwise satisfied. The text explains that the declaration requirement is mainly a proof-related safeguard, and that the provisos regulate the mode, timing, and limited aggregation of transactions. On that scheme, breach of the second proviso, without any real element of evasion, is only a technical lapse and does not justify penalty or consequential tax liability. en-us Mon, 13 Dec 1999 00:00:00 +0530 Mon, 30 Dec 2013 12:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161022 A procedural defect in furnishing a composite declaration under rule 25C of the Rajasthan Sales Tax Rules, 1955, does not become a substantive violation where the underlying conditions for exemption are otherwise satisfied. The text explains that the declaration requirement is mainly a proof-related safeguard, and that the provisos regulate the mode, timing, and limited aggregation of transactions. On that scheme, breach of the second proviso, without any real element of evasion, is only a technical lapse and does not justify penalty or consequential tax liability. Case-Laws VAT and Sales Tax Mon, 13 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161022