https://www.taxtmi.com/caselaws?id=150026 Deduction from taxable turnover under the Bengal Finance (Sales Tax) Act, 1941 is available only when the sale is proved to be to a registered dealer for a prescribed purpose and the declaration form and surrounding evidence satisfy the statutory conditions. Where declaration forms are incomplete, omit the purpose of purchase, or are unsupported by purchase orders, delivery challans, or other corroborative material, the claim may fail. The same result follows where the purchasing dealer's registration has already been cancelled, because the registered-dealer condition is no longer met. en-us Fri, 11 Dec 1970 00:00:00 +0530 Wed, 08 May 2013 09:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150026 Deduction from taxable turnover under the Bengal Finance (Sales Tax) Act, 1941 is available only when the sale is proved to be to a registered dealer for a prescribed purpose and the declaration form and surrounding evidence satisfy the statutory conditions. Where declaration forms are incomplete, omit the purpose of purchase, or are unsupported by purchase orders, delivery challans, or other corroborative material, the claim may fail. The same result follows where the purchasing dealer's registration has already been cancelled, because the registered-dealer condition is no longer met. Case-Laws VAT and Sales Tax Fri, 11 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150026