https://www.taxtmi.com/caselaws?id=105447 The Delhi Sales Tax framework allowed a selling dealer's deduction only on furnishing a true prescribed declaration by the purchasing registered dealer. The Supreme Court of India read the rule-making power broadly, holding that procedural safeguards governing the form, authority, timing and conditions for declaration forms could be prescribed to support tax collection and prevent evasion. Rule 8(4)(c) and the amended proviso to section 4(2)(a)(v) were therefore upheld as intra vires, and the deduction could be denied where non-availability of ST-1 arose from the purchasing dealer's default. en-us Tue, 25 Jan 2005 00:00:00 +0530 Thu, 12 Feb 2015 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105447 The Delhi Sales Tax framework allowed a selling dealer's deduction only on furnishing a true prescribed declaration by the purchasing registered dealer. The Supreme Court of India read the rule-making power broadly, holding that procedural safeguards governing the form, authority, timing and conditions for declaration forms could be prescribed to support tax collection and prevent evasion. Rule 8(4)(c) and the amended proviso to section 4(2)(a)(v) were therefore upheld as intra vires, and the deduction could be denied where non-availability of ST-1 arose from the purchasing dealer's default. Case-Laws VAT and Sales Tax Tue, 25 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105447