https://www.taxtmi.com/caselaws?id=128323 A sales tax exemption for resale turns on satisfaction of the statutory requirements in section 5(2)(a)(ii) of the Orissa Sales Tax Act, and rule 27(2) operates only as a rule of evidence; absence of the declaration does not by itself defeat exemption if the underlying facts are otherwise proved. A rule prescribing the mode of proof for claiming an exemption is within the rule-making power and is not ultra vires where it does not cut down the substantive right. A departmental letter expressing a mistaken legal view cannot absolve liability or create estoppel against the statute. en-us Sun, 31 Jul 1960 00:00:00 +0530 Tue, 02 Apr 2013 10:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128323 A sales tax exemption for resale turns on satisfaction of the statutory requirements in section 5(2)(a)(ii) of the Orissa Sales Tax Act, and rule 27(2) operates only as a rule of evidence; absence of the declaration does not by itself defeat exemption if the underlying facts are otherwise proved. A rule prescribing the mode of proof for claiming an exemption is within the rule-making power and is not ultra vires where it does not cut down the substantive right. A departmental letter expressing a mistaken legal view cannot absolve liability or create estoppel against the statute. Case-Laws VAT and Sales Tax Sun, 31 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128323