https://www.taxtmi.com/caselaws?id=102814 Section 3-D(7)(a) treated the prescribed declaration or certificate as the statutory mode of proof for claiming purchase or sales tax exemption, and Rule 12-B supplied the mandatory form for that proof. The provision created a deeming fiction and allowed rebuttal only through compliance with the prescribed procedure, so alternative evidence could not replace the statutory declaration. The earlier contrary view was rejected, and strict adherence to the formal requirement was affirmed as the condition for obtaining the tax benefit. en-us Mon, 25 Jul 1988 00:00:00 +0530 Mon, 13 Feb 2017 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102814 Section 3-D(7)(a) treated the prescribed declaration or certificate as the statutory mode of proof for claiming purchase or sales tax exemption, and Rule 12-B supplied the mandatory form for that proof. The provision created a deeming fiction and allowed rebuttal only through compliance with the prescribed procedure, so alternative evidence could not replace the statutory declaration. The earlier contrary view was rejected, and strict adherence to the formal requirement was affirmed as the condition for obtaining the tax benefit. Case-Laws VAT and Sales Tax Mon, 25 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102814