https://www.taxtmi.com/caselaws?id=148722 Deduction for sales to registered dealers under section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, read with rule 27(2)(i), requires the assessee to prove that the statutory conditions are satisfied. A declaration signed by a registered dealer is only prima facie evidence and is not conclusive. Where the genuineness of the declaration is challenged, the assessee must support it with cogent evidence. If the declaration appears fictitious and genuineness is not proved, the assessing authority may reject it. en-us Mon, 14 Jul 1969 00:00:00 +0530 Thu, 02 May 2013 15:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148722 Deduction for sales to registered dealers under section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, read with rule 27(2)(i), requires the assessee to prove that the statutory conditions are satisfied. A declaration signed by a registered dealer is only prima facie evidence and is not conclusive. Where the genuineness of the declaration is challenged, the assessee must support it with cogent evidence. If the declaration appears fictitious and genuineness is not proved, the assessing authority may reject it. Case-Laws VAT and Sales Tax Mon, 14 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148722