https://www.taxtmi.com/caselaws?id=150231 Sales tax deduction was available where sales were made to registered dealers and the required statutory declarations were produced. Later cancellation of the purchasers' registration certificates did not, by itself, prove that they were not registered dealers or did not exist at the time of the transactions. Alleged inability to trace purchasers, absence of transport proof, cash payments, and other suspicious circumstances were insufficient in law to establish collusion or falsity. Suspicion could not replace proof, and the declarations furnished by the assessee remained prima facie evidence of genuine sales to registered dealers. en-us Tue, 14 Sep 1971 00:00:00 +0530 Fri, 10 May 2013 15:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150231 Sales tax deduction was available where sales were made to registered dealers and the required statutory declarations were produced. Later cancellation of the purchasers' registration certificates did not, by itself, prove that they were not registered dealers or did not exist at the time of the transactions. Alleged inability to trace purchasers, absence of transport proof, cash payments, and other suspicious circumstances were insufficient in law to establish collusion or falsity. Suspicion could not replace proof, and the declarations furnished by the assessee remained prima facie evidence of genuine sales to registered dealers. Case-Laws VAT and Sales Tax Tue, 14 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150231