https://www.taxtmi.com/caselaws?id=104288 Section 3-AAA creates a rebuttable presumption that certain sales are sales to the consumer, and the dealer may displace that presumption by producing the prescribed declaration and supporting proof before the assessing authority. Rule 12A(5) permits only a limited scrutiny of whether a requisition for blank declaration forms is genuine and reasonable; it does not authorise the Sales Tax Officer to decide in advance that the statutory presumption will not be rebutted. Refusal to issue blank forms on the ground that the transactions were export sales was therefore improper and liable to be quashed, leaving rebuttal to be considered at the assessment stage. en-us Wed, 10 Sep 1997 00:00:00 +0530 Sat, 10 Oct 2015 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104288 Section 3-AAA creates a rebuttable presumption that certain sales are sales to the consumer, and the dealer may displace that presumption by producing the prescribed declaration and supporting proof before the assessing authority. Rule 12A(5) permits only a limited scrutiny of whether a requisition for blank declaration forms is genuine and reasonable; it does not authorise the Sales Tax Officer to decide in advance that the statutory presumption will not be rebutted. Refusal to issue blank forms on the ground that the transactions were export sales was therefore improper and liable to be quashed, leaving rebuttal to be considered at the assessment stage. Case-Laws VAT and Sales Tax Wed, 10 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104288