https://www.taxtmi.com/caselaws?id=148568 Purchase tax liability under the amended section 4(6) depended on whether the dealer bought goods tax-free for the stated statutory purpose and later used them for a different purpose. A defect in the registration certificate did not, by itself, defeat liability because the certificate was only evidentiary and had to be read with the surrounding facts and declarations. The decisive factor was the actual purchase and subsequent use of the goods, not strict conformity with the prescribed form. The dealer was therefore liable to purchase tax despite the defect in the certificate. en-us Thu, 16 Jan 1969 00:00:00 +0530 Tue, 30 Apr 2013 14:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148568 Purchase tax liability under the amended section 4(6) depended on whether the dealer bought goods tax-free for the stated statutory purpose and later used them for a different purpose. A defect in the registration certificate did not, by itself, defeat liability because the certificate was only evidentiary and had to be read with the surrounding facts and declarations. The decisive factor was the actual purchase and subsequent use of the goods, not strict conformity with the prescribed form. The dealer was therefore liable to purchase tax despite the defect in the certificate. Case-Laws VAT and Sales Tax Thu, 16 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148568