https://www.taxtmi.com/caselaws?id=151525 Production of declaration forms under rule 27A creates a strong presumption in favour of exemption under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, and the burden shifts to the revenue to rebut the genuineness of the transactions. Subsequent cancellation of the purchasing dealers' registration does not retrospectively invalidate earlier sales. Cash payment, by itself, is not sufficient to justify rejection of the exemption claim, and non-production of supporting records cannot displace the presumption unless the revenue makes a lawful determination on the available material. en-us Sun, 07 Aug 1977 00:00:00 +0530 Thu, 06 Jun 2013 18:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151525 Production of declaration forms under rule 27A creates a strong presumption in favour of exemption under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, and the burden shifts to the revenue to rebut the genuineness of the transactions. Subsequent cancellation of the purchasing dealers' registration does not retrospectively invalidate earlier sales. Cash payment, by itself, is not sufficient to justify rejection of the exemption claim, and non-production of supporting records cannot displace the presumption unless the revenue makes a lawful determination on the available material. Case-Laws VAT and Sales Tax Sun, 07 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151525