https://www.taxtmi.com/caselaws?id=257981 Condition No. VI of Entry J-8 under the Bombay Sales Tax Act was held to permit substantial compliance rather than strict contemporaneous filing of monthly returns after its retrospective insertion. Read with the statutory scheme in section 8, section 12A(3) and Rule 46B, the entry was treated as giving effect to an existing fiscal mechanism, not creating a rigid disqualifying condition. Delayed filing of returns, by itself, did not defeat the assessee's entitlement to the entry benefit, and the reference was answered in favour of the assessee and against the Revenue. en-us Tue, 10 Mar 2015 00:00:00 +0530 Thu, 10 Mar 2016 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257981 Condition No. VI of Entry J-8 under the Bombay Sales Tax Act was held to permit substantial compliance rather than strict contemporaneous filing of monthly returns after its retrospective insertion. Read with the statutory scheme in section 8, section 12A(3) and Rule 46B, the entry was treated as giving effect to an existing fiscal mechanism, not creating a rigid disqualifying condition. Delayed filing of returns, by itself, did not defeat the assessee's entitlement to the entry benefit, and the reference was answered in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257981