https://www.taxtmi.com/caselaws?id=786319 A sales tax exemption claim under Rule 17-C of the Andhra Pradesh General Sales Tax Rules, 1957 required strict compliance with the prescribed declaration procedure. The dealer had to furnish Form A-5, and the form had to bear the official seal of the assessing authority; a declaration without the seal was not a valid statutory form. The claim also needed supporting material showing that the principal had paid tax on the disputed turnover. Because these mandatory requirements were not met, the revisional authority was justified in withdrawing the exemption and the Tribunal was justified in affirming that order. en-us Mon, 09 Feb 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786319 A sales tax exemption claim under Rule 17-C of the Andhra Pradesh General Sales Tax Rules, 1957 required strict compliance with the prescribed declaration procedure. The dealer had to furnish Form A-5, and the form had to bear the official seal of the assessing authority; a declaration without the seal was not a valid statutory form. The claim also needed supporting material showing that the principal had paid tax on the disputed turnover. Because these mandatory requirements were not met, the revisional authority was justified in withdrawing the exemption and the Tribunal was justified in affirming that order. Case-Laws VAT / Sales Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786319