Mandatory declaration form requirement defeats turnover deduction where the prescribed form is not produced.

Deduction from taxable turnover for sales to registered dealers was available only on production of the prescribed declaration form furnished by the purchasing dealer. Mere possession or later assertion of the declaration was insufficient, and the statutory condition could not be replaced by equity or other evidence. The prescribed form operated as a mandatory condition precedent to the deduction, so its absence or loss did not entitle the dealer to relief. On that basis, the claim for deduction failed and the assessment-related application was rejected.

---

---

Issues: Whether deduction from taxable turnover for sales to registered dealers could be allowed without production of the prescribed declaration form and whether the dealer could rely on other evidence or equity to obtain the deduction.

Analysis: Deduction under the relevant sales tax provision was available only when the selling dealer furnished the declaration in the prescribed form obtained from the purchasing dealer. Mere obtaining of the declaration was not enough; production of the prescribed form was mandatory. The absence or loss of the form could not be cured by invoking equity or by leading other evidence, because the statutory requirement was clear and specific. Since the prescribed form was not produced, the dealer failed to satisfy the condition precedent for deduction.

Conclusion: The claim for deduction without production of the prescribed declaration form was untenable and the refusal to call for a statement of case was upheld.

Final Conclusion: The application was rejected, and the assessment-related relief sought by the dealer failed.

Ratio Decidendi: Where a tax deduction is made conditional upon production of a prescribed declaration form, the condition is mandatory and cannot be satisfied by equity or substitute evidence.

---