https://www.taxtmi.com/caselaws?id=152743 Rule 32(14) of the Kerala General Sales Tax Rules, 1963 and Form 25 were treated as a mandatory evidentiary safeguard for claims of exemption on sales of tapioca taxable at the last point of purchase. The exemption under entry 72 was available only if the seller established that the purchaser was a dealer liable to tax, and registration under the Act was recognised as the best evidence of that status. The rule was held intra vires because, in a last-point tax regime, the prescribed declaration was necessary to verify taxable status and prevent unverified exemption claims. en-us Thu, 07 Feb 1980 00:00:00 +0530 Tue, 09 Jul 2013 16:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152743 Rule 32(14) of the Kerala General Sales Tax Rules, 1963 and Form 25 were treated as a mandatory evidentiary safeguard for claims of exemption on sales of tapioca taxable at the last point of purchase. The exemption under entry 72 was available only if the seller established that the purchaser was a dealer liable to tax, and registration under the Act was recognised as the best evidence of that status. The rule was held intra vires because, in a last-point tax regime, the prescribed declaration was necessary to verify taxable status and prevent unverified exemption claims. Case-Laws VAT and Sales Tax Thu, 07 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152743