https://www.taxtmi.com/caselaws?id=152123 Deduction under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 was denied where the revenue authorities found that the alleged sales to registered dealers were not genuine. Although declaration forms were produced and the buyers were registered at the relevant time, concurrent findings showed cash transactions, absence of genuine business activity by the purchasers, and paper transactions designed to avoid sales tax. The court declined to reappraise the evidence and upheld the factual conclusion that the sales were in substance made to unregistered persons, so the deduction claim failed. en-us Tue, 04 Apr 1978 00:00:00 +0530 Tue, 25 Jun 2013 11:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152123 Deduction under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 was denied where the revenue authorities found that the alleged sales to registered dealers were not genuine. Although declaration forms were produced and the buyers were registered at the relevant time, concurrent findings showed cash transactions, absence of genuine business activity by the purchasers, and paper transactions designed to avoid sales tax. The court declined to reappraise the evidence and upheld the factual conclusion that the sales were in substance made to unregistered persons, so the deduction claim failed. Case-Laws VAT and Sales Tax Tue, 04 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152123