Registered purchaser declarations must be accepted for sales tax deduction unless their genuineness or identity is specifically disproved.

Declaration forms furnished by a purchasing dealer must be accepted for deduction under section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 where the forms are not shown to be non-genuine or not issued by the registered purchaser. A valid registration certificate entitles the registered dealer to the statutory benefits attached to that status, and the selling dealer is not required to produce the purchaser unless the purchaser's identity itself is in doubt. A mere assertion that the purchaser did not function during the relevant year does not, without more, defeat the deduction when the registration certificate remains unrebutted.

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Issues: Whether the declaration forms furnished by the purchasing dealer were required to be accepted for allowing deduction under section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947, and whether the selling dealer was bound to produce the purchaser to establish the claim.

Analysis: The deduction claimed by the selling dealer depended on the genuineness of the declaration forms and the legal effect of the purchaser's registration. The authorities had proceeded on enquiries said to have been made behind the back of the dealer, but the record did not show any finding that the declaration forms were not genuine or that they were not issued by the purchasing firm. Once a certificate of registration is issued to a person, the registered dealer is entitled to the statutory benefits flowing from that status, and the seller is not required in law to produce the purchaser unless the identity of the purchaser itself is in doubt. The mere fact that the purchaser may not have functioned during the relevant year did not, by itself, displace the seller's claim when the registration certificate stood unrebutted.

Conclusion: The declaration forms had to be accepted and the claim for deduction was allowable. The question referred was answered in the affirmative, in favour of the assessee.

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