https://www.taxtmi.com/caselaws?id=150910 Exemption under the first proviso to section 9 of the Bombay Sales Tax Act, 1953 depended on furnishing a certificate in the prescribed form signed by the purchasing dealer or by a person duly nominated under the licence and rules. The signature requirement was treated as integral to the validity of the declaration, not a mere procedural irregularity. Because the form K certificates were signed by persons not duly nominated, the declarations were ineffective and the assessee could not claim the exemption. The ruling applied strict compliance to provisions intended to prevent fraud and collusion in tax exemption claims. en-us Tue, 19 Nov 1974 00:00:00 +0530 Fri, 24 May 2013 15:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150910 Exemption under the first proviso to section 9 of the Bombay Sales Tax Act, 1953 depended on furnishing a certificate in the prescribed form signed by the purchasing dealer or by a person duly nominated under the licence and rules. The signature requirement was treated as integral to the validity of the declaration, not a mere procedural irregularity. Because the form K certificates were signed by persons not duly nominated, the declarations were ineffective and the assessee could not claim the exemption. The ruling applied strict compliance to provisions intended to prevent fraud and collusion in tax exemption claims. Case-Laws VAT and Sales Tax Tue, 19 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150910