https://www.taxtmi.com/caselaws?id=128815 Sales to registered dealers were made while valid registration certificates were in force, so later cancellation could not retrospectively defeat exemption. Alleged defects in declaration forms were held not fatal: failure to strike out alternatives and omission of the date below the signature did not invalidate the prescribed forms. The Court also stated that a taxing authority's erroneous refusal of a statutory deduction is a jurisdictional error that may be corrected under Article 227. The Board's inconsistent departure from its own prior view was treated as arbitrary and contrary to natural justice, and the exemption was upheld. en-us Tue, 17 Apr 1962 00:00:00 +0530 Thu, 11 Apr 2013 16:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128815 Sales to registered dealers were made while valid registration certificates were in force, so later cancellation could not retrospectively defeat exemption. Alleged defects in declaration forms were held not fatal: failure to strike out alternatives and omission of the date below the signature did not invalidate the prescribed forms. The Court also stated that a taxing authority's erroneous refusal of a statutory deduction is a jurisdictional error that may be corrected under Article 227. The Board's inconsistent departure from its own prior view was treated as arbitrary and contrary to natural justice, and the exemption was upheld. Case-Laws VAT and Sales Tax Tue, 17 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128815