https://www.taxtmi.com/caselaws?id=148535 Deduction under section 8(b) of the Bombay Sales Tax Act depended on production of a prescribed Form J certificate by the purchasing dealer, not on proof that the certificate was issued before despatch of goods or within six months of sale. The statutory scheme placed the six-month condition on the purchasing dealer's subsequent resale, while the selling dealer's entitlement to deduction was not subject to any implied time limit. The Act's own safeguards, including penalties for false certificates, addressed misuse, so no additional condition could be read into the deduction provision. en-us Mon, 25 Nov 1968 00:00:00 +0530 Mon, 29 Apr 2013 16:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148535 Deduction under section 8(b) of the Bombay Sales Tax Act depended on production of a prescribed Form J certificate by the purchasing dealer, not on proof that the certificate was issued before despatch of goods or within six months of sale. The statutory scheme placed the six-month condition on the purchasing dealer's subsequent resale, while the selling dealer's entitlement to deduction was not subject to any implied time limit. The Act's own safeguards, including penalties for false certificates, addressed misuse, so no additional condition could be read into the deduction provision. Case-Laws VAT and Sales Tax Mon, 25 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148535