Declaration requirement: movement of goods deemed sale if dealer fails to furnish declaration under sales tax law. The amendment provides that if a dealer fails to furnish the required declaration accompanying the evidence of despatch of goods, the movement of those goods shall be deemed for all purposes of the Act to have been occasioned as a result of sale, making the declaration a determinative compliance condition that converts the legal character of the movement into a sale under the statute.
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Provisions expressly mentioned in the judgment/order text.
Declaration requirement: movement of goods deemed sale if dealer fails to furnish declaration under sales tax law.
The amendment provides that if a dealer fails to furnish the required declaration accompanying the evidence of despatch of goods, the movement of those goods shall be deemed for all purposes of the Act to have been occasioned as a result of sale, making the declaration a determinative compliance condition that converts the legal character of the movement into a sale under the statute.
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