https://www.taxtmi.com/caselaws?id=162347 The rule governing sales tax credit claims under the Andhra Pradesh Value Added Tax Rules, 2005 was treated as mandatory: a claim had to be filed within ten days from commencement of the Act, and the Deputy Commissioner could permit filing only up to the outer limit of thirty days. The provision did not allow further extension beyond that limit, and a mandamus could not be issued to require the authority to act contrary to the rule. The requested extension of time was therefore not maintainable, and relief was denied. en-us Mon, 29 Aug 2005 00:00:00 +0530 Fri, 28 Feb 2014 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162347 The rule governing sales tax credit claims under the Andhra Pradesh Value Added Tax Rules, 2005 was treated as mandatory: a claim had to be filed within ten days from commencement of the Act, and the Deputy Commissioner could permit filing only up to the outer limit of thirty days. The provision did not allow further extension beyond that limit, and a mandamus could not be issued to require the authority to act contrary to the rule. The requested extension of time was therefore not maintainable, and relief was denied. Case-Laws VAT and Sales Tax Mon, 29 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162347