https://www.taxtmi.com/caselaws?id=161210 The court allowed the writ petition, setting aside the Tribunal and Board's orders. It directed the Revenue to admit the belated declaration forms for exemption/concession under rule 27A(9) of the Bengal Finance (Sales Tax) Act, 1941, within 10 weeks. The court emphasized the Revenue's responsibility to adhere to statutory provisions and not penalize the petitioner for delays caused by the Revenue's actions. The decision underscored the entitlement of registered dealers to obtain declaration forms upon purchase, ensuring that the law's spirit prevents unjust enrichment of the Revenue. en-us Thu, 30 Apr 1998 00:00:00 +0530 Thu, 09 Jan 2014 17:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161210 The court allowed the writ petition, setting aside the Tribunal and Board's orders. It directed the Revenue to admit the belated declaration forms for exemption/concession under rule 27A(9) of the Bengal Finance (Sales Tax) Act, 1941, within 10 weeks. The court emphasized the Revenue's responsibility to adhere to statutory provisions and not penalize the petitioner for delays caused by the Revenue's actions. The decision underscored the entitlement of registered dealers to obtain declaration forms upon purchase, ensuring that the law's spirit prevents unjust enrichment of the Revenue. Case-Laws VAT and Sales Tax Thu, 30 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161210