1996 (11) TMI 352 - SC - VAT and Sales Tax

REBATE COTTON YARN SOLD FOR USE IN MANUFACTURE OF CLOTH - CONDITION FOR GRANT OF CONCESSION MANDATORY

Summary

The Supreme Court allowed the appeal in a case involving a notification under the U.P. Sales Tax Act granting a rebate on cotton yarn sales for use in cloth manufacturing. The respondent-dealer failed to submit a required certificate within the specified time, leading to rejection of the claim. The High Court considered the condition as directory, but the Supreme Court deemed it mandatory based on precedent, setting aside the High Court's judgment.