https://www.taxtmi.com/caselaws?id=150322 Deduction of sales to registered dealers under section 5(2)(a)(ii) could not be disallowed merely because S.T. XXII forms were not filed with the return. Rule 26, as then in force, required the dealer to produce the cash memo, bill, and declaration only when called upon by the Assessing Authority, and the later amendment replacing "on demand" with "along with his return" confirmed that the earlier rule imposed no filing obligation at return stage. As no demand was made, refusal of the deduction was unjustified and the question was answered in favour of the assessee. en-us Wed, 14 Feb 1973 00:00:00 +0530 Mon, 13 May 2013 12:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150322 Deduction of sales to registered dealers under section 5(2)(a)(ii) could not be disallowed merely because S.T. XXII forms were not filed with the return. Rule 26, as then in force, required the dealer to produce the cash memo, bill, and declaration only when called upon by the Assessing Authority, and the later amendment replacing "on demand" with "along with his return" confirmed that the earlier rule imposed no filing obligation at return stage. As no demand was made, refusal of the deduction was unjustified and the question was answered in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 14 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150322