https://www.taxtmi.com/caselaws?id=137042 A declaration based on a purchaser's registration certificate is only prima facie support for deduction on sales to a registered dealer. The assessee is not under an express statutory duty to verify the certificate's validity before claiming the deduction, but he bears the risk of denial if the Department proves the purchaser was not in law a registered dealer. The declaration is not conclusive; it creates a rebuttable presumption, and in tax matters there is no estoppel against the State from showing that the apparent registration was legally ineffective. en-us Thu, 07 May 1964 00:00:00 +0530 Wed, 17 Apr 2013 16:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=137042 A declaration based on a purchaser's registration certificate is only prima facie support for deduction on sales to a registered dealer. The assessee is not under an express statutory duty to verify the certificate's validity before claiming the deduction, but he bears the risk of denial if the Department proves the purchaser was not in law a registered dealer. The declaration is not conclusive; it creates a rebuttable presumption, and in tax matters there is no estoppel against the State from showing that the apparent registration was legally ineffective. Case-Laws VAT and Sales Tax Thu, 07 May 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=137042