https://www.taxtmi.com/caselaws?id=164222 Strict compliance was required to obtain exemption or deduction on sales of first-point goods under the Delhi Sales Tax Act and Rules. The statutory scheme contemplated production of the prescribed declaration in Form ST-3, and the exemption from filing the original form was conditional on production of supporting bills or cash memos. Where the original declaration was lost, the dealer had to seek relief under rule 7(3) by applying to the Commissioner with the prescribed material. Photocopies of invoices alone were insufficient, and mere proof that the goods were first-point goods did not establish entitlement to deduction in the manner required by law. en-us Tue, 14 Sep 2010 00:00:00 +0530 Wed, 24 Sep 2014 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164222 Strict compliance was required to obtain exemption or deduction on sales of first-point goods under the Delhi Sales Tax Act and Rules. The statutory scheme contemplated production of the prescribed declaration in Form ST-3, and the exemption from filing the original form was conditional on production of supporting bills or cash memos. Where the original declaration was lost, the dealer had to seek relief under rule 7(3) by applying to the Commissioner with the prescribed material. Photocopies of invoices alone were insufficient, and mere proof that the goods were first-point goods did not establish entitlement to deduction in the manner required by law. Case-Laws VAT and Sales Tax Tue, 14 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164222