https://www.taxtmi.com/caselaws?id=247064 The court held that the 30-day time limit under Section 4-D of the Tamil Nadu General Sales Tax Act, 1959, for filing refund claims is mandatory. Failure to adhere to this time limit results in claim rejection. Unfructified sales do not contribute to turnover, but strict compliance with statutory procedures, including timely filing and providing necessary details, is essential. The court emphasized that the time limit acts as a bar to deduction claims at the final assessment stage. The court dismissed the tax case revision for claims filed beyond the time limit but allowed reassessment for claims meeting the requirements within the stipulated period. en-us Wed, 19 Jun 2013 00:00:00 +0530 Tue, 08 Jul 2014 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247064 The court held that the 30-day time limit under Section 4-D of the Tamil Nadu General Sales Tax Act, 1959, for filing refund claims is mandatory. Failure to adhere to this time limit results in claim rejection. Unfructified sales do not contribute to turnover, but strict compliance with statutory procedures, including timely filing and providing necessary details, is essential. The court emphasized that the time limit acts as a bar to deduction claims at the final assessment stage. The court dismissed the tax case revision for claims filed beyond the time limit but allowed reassessment for claims meeting the requirements within the stipulated period. Case-Laws VAT and Sales Tax Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247064