https://www.taxtmi.com/caselaws?id=268061 Concessional tax under the first proviso to Section 6(1) of the Kerala Value Added Tax Act cannot be denied merely for non-production of a shipping bill where the dealer was not contractually responsible for transporting the goods to the Lakshadweep archipelago. The shipping bill condition is relevant where the supplier undertakes transport, but it should be construed consistently with the object of the concession and not in a way that makes compliance impossible. Production of Form No. 42 duly signed and sealed by the buyer amounts to substantial compliance with the prescribed requirement. en-us Wed, 04 Nov 2015 00:00:00 +0530 Thu, 19 Nov 2015 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268061 Concessional tax under the first proviso to Section 6(1) of the Kerala Value Added Tax Act cannot be denied merely for non-production of a shipping bill where the dealer was not contractually responsible for transporting the goods to the Lakshadweep archipelago. The shipping bill condition is relevant where the supplier undertakes transport, but it should be construed consistently with the object of the concession and not in a way that makes compliance impossible. Production of Form No. 42 duly signed and sealed by the buyer amounts to substantial compliance with the prescribed requirement. Case-Laws VAT and Sales Tax Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268061