https://www.taxtmi.com/caselaws?id=150555 Minor omissions in declaration form XXIV, such as failure to state the challan number, do not defeat deduction under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 where the purchaser is identifiable from registration particulars and the supporting bills are available; substantial compliance is sufficient. Subsequent cancellation of the purchasing dealers' registration certificates cannot retrospectively invalidate declarations validly issued earlier, and cash sales alone do not justify disallowance absent evidence that the transactions were not genuine. The expression "G.I. sheet" is to be read in commercial parlance, so galvanised corrugated sheets fall within that entry and remain covered by the purchasing dealer's certificate. en-us Mon, 24 Sep 1973 00:00:00 +0530 Sat, 18 May 2013 15:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150555 Minor omissions in declaration form XXIV, such as failure to state the challan number, do not defeat deduction under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 where the purchaser is identifiable from registration particulars and the supporting bills are available; substantial compliance is sufficient. Subsequent cancellation of the purchasing dealers' registration certificates cannot retrospectively invalidate declarations validly issued earlier, and cash sales alone do not justify disallowance absent evidence that the transactions were not genuine. The expression "G.I. sheet" is to be read in commercial parlance, so galvanised corrugated sheets fall within that entry and remain covered by the purchasing dealer's certificate. Case-Laws VAT and Sales Tax Mon, 24 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150555