https://www.taxtmi.com/caselaws?id=439617 The court upheld the assessing authority's denial of the petitioner's claim for sales returns benefit due to delay in submission, emphasizing strict interpretation of statutory provisions favoring revenue. The petitioner's argument that technical reasons should not deny benefits was rejected, affirming burden of proof on the petitioner and adherence to statutory time limits. The Tribunal's decision was upheld, leading to dismissal of the revision petition in favor of revenue. en-us Wed, 07 Jun 2023 00:00:00 +0530 Thu, 29 Jun 2023 08:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439617 The court upheld the assessing authority's denial of the petitioner's claim for sales returns benefit due to delay in submission, emphasizing strict interpretation of statutory provisions favoring revenue. The petitioner's argument that technical reasons should not deny benefits was rejected, affirming burden of proof on the petitioner and adherence to statutory time limits. The Tribunal's decision was upheld, leading to dismissal of the revision petition in favor of revenue. Case-Laws VAT and Sales Tax Wed, 07 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439617