https://www.taxtmi.com/caselaws?id=152145 Deduction for a sale to a registered dealer under the Bengal Finance (Sales Tax) Act required the dealer to prove, with the particulars and evidence mandated by the Sales Tax Rules, that the transaction was genuine. Production of the statutory declaration form and cash memo did not by itself establish entitlement where the authority relied on relevant material, including cancellation of the purchaser's registration, inconsistencies about declaration forms, a heavy cash component, and the dealer's unexplained failure to produce the stock book. On that evidence, the finding of non-genuineness disclosed no jurisdictional error or absence of evidence, so interference in writ jurisdiction was not justified. en-us Tue, 09 Dec 1975 00:00:00 +0530 Tue, 25 Jun 2013 15:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152145 Deduction for a sale to a registered dealer under the Bengal Finance (Sales Tax) Act required the dealer to prove, with the particulars and evidence mandated by the Sales Tax Rules, that the transaction was genuine. Production of the statutory declaration form and cash memo did not by itself establish entitlement where the authority relied on relevant material, including cancellation of the purchaser's registration, inconsistencies about declaration forms, a heavy cash component, and the dealer's unexplained failure to produce the stock book. On that evidence, the finding of non-genuineness disclosed no jurisdictional error or absence of evidence, so interference in writ jurisdiction was not justified. Case-Laws VAT and Sales Tax Tue, 09 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152145