https://www.taxtmi.com/caselaws?id=127185 Deduction under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 could not be denied merely because the purchasing registered dealer was later untraceable. The statutory scheme required sales to a registered dealer, coverage of the goods by the purchaser's registration certificate for the permitted purpose, and production of the prescribed declaration in writing. Where the seller produced declarations in proper form, maintained satisfactory accounts, and there was no proof that the declarations were fabricated or otherwise not genuine, the authority could not reject the deduction on suspicion or inability to independently verify the purchaser. The assessment was directed to be revised and the deduction allowed. en-us Sat, 17 May 1952 00:00:00 +0530 Thu, 28 Feb 2013 10:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127185 Deduction under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 could not be denied merely because the purchasing registered dealer was later untraceable. The statutory scheme required sales to a registered dealer, coverage of the goods by the purchaser's registration certificate for the permitted purpose, and production of the prescribed declaration in writing. Where the seller produced declarations in proper form, maintained satisfactory accounts, and there was no proof that the declarations were fabricated or otherwise not genuine, the authority could not reject the deduction on suspicion or inability to independently verify the purchaser. The assessment was directed to be revised and the deduction allowed. Case-Laws VAT and Sales Tax Sat, 17 May 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127185