Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1967 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1967 (6) TMI 38 - HC - VAT and Sales TaxExtract: .......rule (2) is invalid, the sub-rule understood as being merely directory, we make it clear that the revenue cannot rely on non-production of declara. tions in Form C and merely on that ground deny exemption to the dealer to which he is entitled by section 6(2). The petition fails and is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.
|