https://www.taxtmi.com/caselaws?id=149820 Review under the transitional scheme was confined to error apparent on the face of the record, so a mere erroneous decision did not justify rectification; the Tribunal could not exercise a wider review power than the Board of Revenue for pre-commencement liabilities, and the assessee's challenge failed. For deduction on credit sales to registered dealers, the assessee had to establish the statutory conditions; production of the declaration form was not invariably mandatory if other satisfactory evidence existed, but no such alternative material was shown, so the deduction claim also failed. en-us Mon, 22 Sep 1969 00:00:00 +0530 Sat, 04 May 2013 10:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149820 Review under the transitional scheme was confined to error apparent on the face of the record, so a mere erroneous decision did not justify rectification; the Tribunal could not exercise a wider review power than the Board of Revenue for pre-commencement liabilities, and the assessee's challenge failed. For deduction on credit sales to registered dealers, the assessee had to establish the statutory conditions; production of the declaration form was not invariably mandatory if other satisfactory evidence existed, but no such alternative material was shown, so the deduction claim also failed. Case-Laws VAT and Sales Tax Mon, 22 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149820