https://www.taxtmi.com/caselaws?id=150917 Under section 5(2)(a)(iv) of the Punjab General Sales Tax Act, 1948, a selling dealer making sales to an electricity undertaking for use in generation or distribution of electrical energy was not required to prove actual end-use after sale when competent officers of the undertaking issued certificates of intended use. The Court treated those certificates as sufficient evidence of the statutory purpose and held that the seller could not be burdened with monitoring how the goods were ultimately applied, absent collusion or other disqualifying circumstances. On that basis, the disallowance was not justified and the assessee was not required to prove further actual use of the cement. en-us Mon, 04 Nov 1974 00:00:00 +0530 Fri, 24 May 2013 16:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150917 Under section 5(2)(a)(iv) of the Punjab General Sales Tax Act, 1948, a selling dealer making sales to an electricity undertaking for use in generation or distribution of electrical energy was not required to prove actual end-use after sale when competent officers of the undertaking issued certificates of intended use. The Court treated those certificates as sufficient evidence of the statutory purpose and held that the seller could not be burdened with monitoring how the goods were ultimately applied, absent collusion or other disqualifying circumstances. On that basis, the disallowance was not justified and the assessee was not required to prove further actual use of the cement. Case-Laws VAT and Sales Tax Mon, 04 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150917