https://www.taxtmi.com/caselaws?id=161456 Turnover tax under the Kerala General Sales Tax Act remained leviable, and exemption under the notification depended on strict compliance with the prescribed declaration requirement. Yet declarations rejected only for curable defects, such as missing payment particulars, could not be denied without giving the assessee a reasonable opportunity to rectify the defects or file fresh declarations. The assessing authority was also required to verify the correctness of the payment particulars before refusing the benefit. As no such opportunity was granted, the rejection was not sustained and the matter was remitted for correction of the declarations and reconsideration of exemption eligibility. en-us Wed, 18 Sep 2002 00:00:00 +0530 Wed, 29 Jan 2014 13:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161456 Turnover tax under the Kerala General Sales Tax Act remained leviable, and exemption under the notification depended on strict compliance with the prescribed declaration requirement. Yet declarations rejected only for curable defects, such as missing payment particulars, could not be denied without giving the assessee a reasonable opportunity to rectify the defects or file fresh declarations. The assessing authority was also required to verify the correctness of the payment particulars before refusing the benefit. As no such opportunity was granted, the rejection was not sustained and the matter was remitted for correction of the declarations and reconsideration of exemption eligibility. Case-Laws VAT and Sales Tax Wed, 18 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161456