https://www.taxtmi.com/caselaws?id=151390 A registered dealer selling to a recognised dealer could rely on the recognition certificate for deduction of sales against form 15, where the relevant goods were included in the certificate's appended list. The assessing authority could not disregard that inclusion and deny the benefit on the ground that the packing labels should have been excluded under the statute, because the Commissioner or delegated authority was required to determine the excluded categories at the recognition stage. Once granted, the certificate operated as a binding determination for assessment purposes and could not be re-opened by a third-party assessing officer. en-us Wed, 16 Feb 1977 00:00:00 +0530 Wed, 05 Jun 2013 14:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151390 A registered dealer selling to a recognised dealer could rely on the recognition certificate for deduction of sales against form 15, where the relevant goods were included in the certificate's appended list. The assessing authority could not disregard that inclusion and deny the benefit on the ground that the packing labels should have been excluded under the statute, because the Commissioner or delegated authority was required to determine the excluded categories at the recognition stage. Once granted, the certificate operated as a binding determination for assessment purposes and could not be re-opened by a third-party assessing officer. Case-Laws VAT and Sales Tax Wed, 16 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151390