https://www.taxtmi.com/caselaws?id=128482 Rule 12-A requiring a Form III-A certificate as the prescribed mode of proving that oil-seed sales were to dealers for resale was upheld as valid. Section 3-AA created only a rebuttable presumption that the sale was to a consumer, and it did not confer an unrestricted right to choose any evidentiary material to rebut that presumption. The rule regulated the manner and procedure for displacing the presumption and fell within the rule-making powers under section 24, which authorised rules to carry out the Act, determine turnover, and regulate forms and procedure. The challenge failed because the rule did not extinguish the statutory opportunity to prove the contrary. en-us Tue, 10 Jul 1962 00:00:00 +0530 Sat, 06 Apr 2013 13:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128482 Rule 12-A requiring a Form III-A certificate as the prescribed mode of proving that oil-seed sales were to dealers for resale was upheld as valid. Section 3-AA created only a rebuttable presumption that the sale was to a consumer, and it did not confer an unrestricted right to choose any evidentiary material to rebut that presumption. The rule regulated the manner and procedure for displacing the presumption and fell within the rule-making powers under section 24, which authorised rules to carry out the Act, determine turnover, and regulate forms and procedure. The challenge failed because the rule did not extinguish the statutory opportunity to prove the contrary. Case-Laws VAT and Sales Tax Tue, 10 Jul 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128482