https://www.taxtmi.com/caselaws?id=128287 The proviso to section 5(2)(a)(ii) of the Orissa Sales Tax Act creates substantive liability when goods covered by the purchasing dealer's certificate are used for a purpose other than that specified. Rule 27(2) of the Orissa Sales Tax Rules, 1947 is only an evidentiary requirement for claiming deduction or exemption and does not control, enlarge, or restrict that statutory liability. Absence of a declaration may affect proof, but the proviso applies whenever the underlying statutory facts are established, regardless of whether a declaration was furnished. en-us Wed, 13 Jul 1960 00:00:00 +0530 Sat, 30 Mar 2013 18:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128287 The proviso to section 5(2)(a)(ii) of the Orissa Sales Tax Act creates substantive liability when goods covered by the purchasing dealer's certificate are used for a purpose other than that specified. Rule 27(2) of the Orissa Sales Tax Rules, 1947 is only an evidentiary requirement for claiming deduction or exemption and does not control, enlarge, or restrict that statutory liability. Absence of a declaration may affect proof, but the proviso applies whenever the underlying statutory facts are established, regardless of whether a declaration was furnished. Case-Laws VAT and Sales Tax Wed, 13 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128287