https://www.taxtmi.com/caselaws?id=128139 Section 5(2)(a)(ii) of the Orissa Sales Tax Act, 1947 and its proviso operate together as one scheme: the main provision allows deduction or exemption for specified sales, while the proviso withdraws that benefit when the goods are used inconsistently with the registration certificate. Tax collected from the purchasing dealer under due process does not bar recovery from the selling dealer if the seller is the person legally liable, and such recovery is not abusive merely because tax was earlier realised from another dealer. The third issue on additional evidence was treated as academic and not answered. en-us Thu, 04 May 1961 00:00:00 +0530 Fri, 29 Mar 2013 14:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128139 Section 5(2)(a)(ii) of the Orissa Sales Tax Act, 1947 and its proviso operate together as one scheme: the main provision allows deduction or exemption for specified sales, while the proviso withdraws that benefit when the goods are used inconsistently with the registration certificate. Tax collected from the purchasing dealer under due process does not bar recovery from the selling dealer if the seller is the person legally liable, and such recovery is not abusive merely because tax was earlier realised from another dealer. The third issue on additional evidence was treated as academic and not answered. Case-Laws VAT and Sales Tax Thu, 04 May 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128139