https://www.taxtmi.com/caselaws?id=100755 Where a selling dealer has prima facie complied with the declaration requirement for sales to registered dealers, the question whether deduction can still be denied because the purchasing dealers were later found to be bogus or fictitious is a question of law, not a pure question of fact. The Supreme Court held that the High Court should have examined the proposed questions and directed a reference, because the statutory effect of the declarations and the absence of collusion or mala fides raised a legal controversy requiring adjudication. The refusal to refer was therefore erroneous, and the assessee succeeded. en-us Tue, 27 Jul 1971 00:00:00 +0530 Wed, 18 Sep 2013 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100755 Where a selling dealer has prima facie complied with the declaration requirement for sales to registered dealers, the question whether deduction can still be denied because the purchasing dealers were later found to be bogus or fictitious is a question of law, not a pure question of fact. The Supreme Court held that the High Court should have examined the proposed questions and directed a reference, because the statutory effect of the declarations and the absence of collusion or mala fides raised a legal controversy requiring adjudication. The refusal to refer was therefore erroneous, and the assessee succeeded. Case-Laws VAT and Sales Tax Tue, 27 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100755