https://www.taxtmi.com/caselaws?id=168010 A tax exemption notification must be strictly complied with, and exemption or refund fails where the essential conditions are not met. The notification required sale, delivery and payment at the Mahotsava site, but the vehicle purchase here involved advance payment before the notification date, loan sanction, delivery and first registration at Allahabad, not at Safai. Those facts meant the material conditions were not satisfied, so the exemption claim failed. The challenge to the temporary registration and loan-related conditions under Article 14 did not assist, because non-compliance with the other mandatory requirements was independently fatal to relief. en-us Tue, 01 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168010 A tax exemption notification must be strictly complied with, and exemption or refund fails where the essential conditions are not met. The notification required sale, delivery and payment at the Mahotsava site, but the vehicle purchase here involved advance payment before the notification date, loan sanction, delivery and first registration at Allahabad, not at Safai. Those facts meant the material conditions were not satisfied, so the exemption claim failed. The challenge to the temporary registration and loan-related conditions under Article 14 did not assist, because non-compliance with the other mandatory requirements was independently fatal to relief. Case-Laws VAT and Sales Tax Tue, 01 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168010