https://www.taxtmi.com/caselaws?id=413753 The concessional tax rate under the proviso to Section 6(1) of the Kerala Value Added Tax Act was held to depend on strict compliance with Rule 12C. A dealer seeking the concession must obtain Form No. 42 duly signed and sealed by the buyer and also produce the shipping bill or similar document attested by the port authorities, with copies filed along with the return. The Court held that these documentary requirements are mandatory and cannot be diluted by purposive interpretation. Form No. 42 alone was treated as insufficient, and the earlier contrary view was not accepted. en-us Thu, 26 Aug 2021 00:00:00 +0530 Fri, 04 Mar 2022 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413753 The concessional tax rate under the proviso to Section 6(1) of the Kerala Value Added Tax Act was held to depend on strict compliance with Rule 12C. A dealer seeking the concession must obtain Form No. 42 duly signed and sealed by the buyer and also produce the shipping bill or similar document attested by the port authorities, with copies filed along with the return. The Court held that these documentary requirements are mandatory and cannot be diluted by purposive interpretation. Form No. 42 alone was treated as insufficient, and the earlier contrary view was not accepted. Case-Laws VAT and Sales Tax Thu, 26 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413753