https://www.taxtmi.com/caselaws?id=99755 Deduction for sales to a registered dealer under section 5(2)(a)(ii) depended on the goods being specified in the purchaser's registration certificate as intended for resale in Orissa. Rule 27(2), which required a cash receipt or bill and a declaration, was read as procedural and directory, not as an additional mandatory condition. Substantial compliance was sufficient where the Sales Tax Officer could be satisfied from the record or other evidence that the statutory requirement was met. A rigid insistence on the prescribed declaration would exceed the Act and defeat the deduction. en-us Tue, 21 Apr 1964 00:00:00 +0530 Wed, 27 Aug 2014 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99755 Deduction for sales to a registered dealer under section 5(2)(a)(ii) depended on the goods being specified in the purchaser's registration certificate as intended for resale in Orissa. Rule 27(2), which required a cash receipt or bill and a declaration, was read as procedural and directory, not as an additional mandatory condition. Substantial compliance was sufficient where the Sales Tax Officer could be satisfied from the record or other evidence that the statutory requirement was met. A rigid insistence on the prescribed declaration would exceed the Act and defeat the deduction. Case-Laws VAT and Sales Tax Tue, 21 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99755