1992 (2) TMI 325

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , 1957. The assessee claimed exemption without filing form I declarations before the assessing authority and on this ground alone the assessing authority declined to grant exemption. The Sales Tax Appellate Tribunal observed that form I declaration was not filed even before the Tribunal to substantiate the claim for exemption and in that view of the matter, dismissed the appeal. Mr. S.R. Ashok, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he rule. Rule 6-A mandates filing of form I declaration for claiming exemption. No other mode can, therefore, be resorted to for the purposes of substantiating the claim for exemption. If the argument that by filing some other evidence, in lieu of form I, the exemption can be claimed, is accepted we would be reading in rule 6-A a provision which is not there and which is impermissible. In the circ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X