https://www.taxtmi.com/caselaws?id=150903 Production of declaration forms by a selling dealer constitutes substantial compliance with the statutory requirement and initially discharges the seller's burden under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941. Once the seller shows that the purchaser was a registered dealer and that the goods were of the specified class, the burden shifts to the Commercial Tax Officer to rebut genuineness. Subsequent cancellation of the purchaser's registration certificates does not retrospectively invalidate declaration forms for prior sales. Omission to strike out alternative purposes in the declaration form, or the fact of partly cash and partly cheque payment, is not fatal absent a finding that the transactions were not bona fide; the exemption therefore could not be denied. en-us Tue, 14 May 1974 00:00:00 +0530 Fri, 24 May 2013 15:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150903 Production of declaration forms by a selling dealer constitutes substantial compliance with the statutory requirement and initially discharges the seller's burden under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941. Once the seller shows that the purchaser was a registered dealer and that the goods were of the specified class, the burden shifts to the Commercial Tax Officer to rebut genuineness. Subsequent cancellation of the purchaser's registration certificates does not retrospectively invalidate declaration forms for prior sales. Omission to strike out alternative purposes in the declaration form, or the fact of partly cash and partly cheque payment, is not fatal absent a finding that the transactions were not bona fide; the exemption therefore could not be denied. Case-Laws VAT and Sales Tax Tue, 14 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150903