https://www.taxtmi.com/caselaws?id=165301 A VAT transitional exemption tied to an earlier sales tax entitlement was treated as continuing where the substantive benefit was undisputed. The court held that failure to claim the unavailed benefit in the original monthly returns was a procedural lapse, not a defeat of the entitlement, especially where the dealer had not been timely told the correct method of claiming it. Revised returns could therefore be permitted within the statutory time to enable the refund or adjustment mechanism, and the denial of the tax benefit was not sustained. en-us Mon, 19 Jul 2010 00:00:00 +0530 Fri, 20 Nov 2015 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165301 A VAT transitional exemption tied to an earlier sales tax entitlement was treated as continuing where the substantive benefit was undisputed. The court held that failure to claim the unavailed benefit in the original monthly returns was a procedural lapse, not a defeat of the entitlement, especially where the dealer had not been timely told the correct method of claiming it. Revised returns could therefore be permitted within the statutory time to enable the refund or adjustment mechanism, and the denial of the tax benefit was not sustained. Case-Laws VAT and Sales Tax Mon, 19 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165301