https://www.taxtmi.com/caselaws?id=127854 A sales-tax exemption conditioned on furnishing a declaration in the prescribed form and manner requires strict compliance: proof that the form was once issued does not replace actual production of the form. Secondary evidence, hardship from loss, or oral or documentary substitutes cannot satisfy the statutory condition precedent. Powers to summon dealers or records under section 21-A do not override that substantive requirement or create a right to duplicate declarations. The proviso was also treated as a permissible regulatory safeguard aimed at preventing misuse of exemption and protecting revenue, and the Article 19(1)(g) challenge failed. en-us Thu, 19 Feb 1959 00:00:00 +0530 Wed, 20 Mar 2013 12:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127854 A sales-tax exemption conditioned on furnishing a declaration in the prescribed form and manner requires strict compliance: proof that the form was once issued does not replace actual production of the form. Secondary evidence, hardship from loss, or oral or documentary substitutes cannot satisfy the statutory condition precedent. Powers to summon dealers or records under section 21-A do not override that substantive requirement or create a right to duplicate declarations. The proviso was also treated as a permissible regulatory safeguard aimed at preventing misuse of exemption and protecting revenue, and the Article 19(1)(g) challenge failed. Case-Laws VAT and Sales Tax Thu, 19 Feb 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127854