1972 (7) TMI 87

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....etitioner is entitled to the benefit of concessional rate of tax under section 3(3) of the Madras General Sales Tax Act. It is not in dispute that the petitioner submitted declarations in form XVII as required under the Rules before the actual order of assessment was passed. But the assessing authority chose to reject the same on the ground that the original declaration forms filed within the time....

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.... section 3(3) to indicate that the declaration forms should be filed within a prescribed time, an assessee could not be denied the benefit of the concessional rate of tax under section 3(3) on the ground that the filing of the declaration forms was not along with the returns as contemplated by rule 22(5) of the Rules. The facts of this case squarely come within the principle laid down in the case.....