https://www.taxtmi.com/caselaws?id=277497 A civil contractor could claim composition under section 7(7) of the Kerala General Sales Tax Act, 1963 only if the application under Rule 30A(2) in Form No. 21B was filed before receipt of the contract amount or any instalment. The rule's use of "shall" was treated as mandatory, so compliance with the prescribed timing was a condition for payment at the compounded rate. An application filed after receipt of contract amounts did not satisfy the procedural requirement, and the claim for composition was therefore not available. en-us Mon, 19 Nov 2007 00:00:00 +0530 Wed, 05 Dec 2018 17:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277497 A civil contractor could claim composition under section 7(7) of the Kerala General Sales Tax Act, 1963 only if the application under Rule 30A(2) in Form No. 21B was filed before receipt of the contract amount or any instalment. The rule's use of "shall" was treated as mandatory, so compliance with the prescribed timing was a condition for payment at the compounded rate. An application filed after receipt of contract amounts did not satisfy the procedural requirement, and the claim for composition was therefore not available. Case-Laws VAT and Sales Tax Mon, 19 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277497