https://www.taxtmi.com/caselaws?id=144166 Deduction claims based on prescribed declaration forms under the Bengal Finance (Sales Tax) Act required substantial, not strict, compliance. Defects such as omissions in dates, signatures, registration details, or inapplicable entries were not fatal where the purchasing dealer remained identifiable and the form was otherwise genuine. Rejection was justified only when reliable evidence, including local inspection reports or surrounding circumstances, showed that the dealer had closed business, the form was misused, or the declaration pre-dated the transactions it was meant to cover. Purely technical objections and conjectural suspicion were insufficient to defeat the deduction. en-us Mon, 29 May 1967 00:00:00 +0530 Sat, 20 Apr 2013 15:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144166 Deduction claims based on prescribed declaration forms under the Bengal Finance (Sales Tax) Act required substantial, not strict, compliance. Defects such as omissions in dates, signatures, registration details, or inapplicable entries were not fatal where the purchasing dealer remained identifiable and the form was otherwise genuine. Rejection was justified only when reliable evidence, including local inspection reports or surrounding circumstances, showed that the dealer had closed business, the form was misused, or the declaration pre-dated the transactions it was meant to cover. Purely technical objections and conjectural suspicion were insufficient to defeat the deduction. Case-Laws VAT and Sales Tax Mon, 29 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144166