https://www.taxtmi.com/caselaws?id=162918 Section 41(1) of the Kerala Value Added Tax Act permits a selling dealer to claim relief on return of taxable goods only in the prescribed manner, and the note in Form No. 9 requiring corresponding credit and debit notes was held to be a valid verification mechanism. The rule did not add an impermissible condition or override the parent Act; it only served to test the genuineness of claims relating to returned goods. The prescribed form was therefore upheld as intra vires, and the substantive challenge to the statutory form failed. en-us Thu, 18 Oct 2007 00:00:00 +0530 Sat, 20 Dec 2014 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162918 Section 41(1) of the Kerala Value Added Tax Act permits a selling dealer to claim relief on return of taxable goods only in the prescribed manner, and the note in Form No. 9 requiring corresponding credit and debit notes was held to be a valid verification mechanism. The rule did not add an impermissible condition or override the parent Act; it only served to test the genuineness of claims relating to returned goods. The prescribed form was therefore upheld as intra vires, and the substantive challenge to the statutory form failed. Case-Laws VAT and Sales Tax Thu, 18 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162918