https://www.taxtmi.com/caselaws?id=166367 A tax concession made available under section 4AA subject to conditions in the notification must be claimed by strict compliance with those conditions and time limits. The notification required timely filing of the District Magistrate's certificate and a certificate from an officer not below the rank of Assistant Labour Commissioner to verify the prescribed employee composition. Failure to furnish the District Magistrate's certificate within the stipulated period meant the mandatory requirements were not satisfied, so the rebate was unavailable and the revision failed. en-us Tue, 01 Mar 2011 00:00:00 +0530 Mon, 22 Sep 2014 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166367 A tax concession made available under section 4AA subject to conditions in the notification must be claimed by strict compliance with those conditions and time limits. The notification required timely filing of the District Magistrate's certificate and a certificate from an officer not below the rank of Assistant Labour Commissioner to verify the prescribed employee composition. Failure to furnish the District Magistrate's certificate within the stipulated period meant the mandatory requirements were not satisfied, so the rebate was unavailable and the revision failed. Case-Laws VAT and Sales Tax Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166367