https://www.taxtmi.com/caselaws?id=149798 Form III-A under rule 12-A of the U.P. Sales Tax Rules operates only as prima facie evidence that an oil-seeds sale was for resale in the same condition, and it does not make the certificate conclusive proof. Section 3-AA of the U.P. Sales Tax Act continues to place the burden on the dealer to rebut the presumption that every sale is to a consumer. Sales tax authorities may examine other relevant material to test the genuineness and correctness of the certificate, but a mere fact that the purchaser is a mill does not by itself displace a duly furnished certificate. On the stated facts, the certificates could not be rejected on that basis alone. en-us Fri, 11 Jul 1969 00:00:00 +0530 Fri, 03 May 2013 17:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149798 Form III-A under rule 12-A of the U.P. Sales Tax Rules operates only as prima facie evidence that an oil-seeds sale was for resale in the same condition, and it does not make the certificate conclusive proof. Section 3-AA of the U.P. Sales Tax Act continues to place the burden on the dealer to rebut the presumption that every sale is to a consumer. Sales tax authorities may examine other relevant material to test the genuineness and correctness of the certificate, but a mere fact that the purchaser is a mill does not by itself displace a duly furnished certificate. On the stated facts, the certificates could not be rejected on that basis alone. Case-Laws VAT and Sales Tax Fri, 11 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149798