https://www.taxtmi.com/caselaws?id=152992 Production of the statutory declaration under section 5(2)(a)(ii) read with rule 26 creates prima facie proof that sales were made to registered dealers, so deduction cannot be denied unless the revenue brings legally relevant evidence showing the transactions were not genuine. The authorities' reliance on cash payments, inability to produce the purchasing dealers, doubts about their financial capacity, and refusal to enforce process against a dealer was treated as irrelevant. A quasi-judicial assessment based partly on relevant and partly on irrelevant considerations is vitiated, and the deduction could not be disallowed on the grounds invoked by the authorities. en-us Mon, 01 Sep 1980 00:00:00 +0530 Mon, 15 Jul 2013 15:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152992 Production of the statutory declaration under section 5(2)(a)(ii) read with rule 26 creates prima facie proof that sales were made to registered dealers, so deduction cannot be denied unless the revenue brings legally relevant evidence showing the transactions were not genuine. The authorities' reliance on cash payments, inability to produce the purchasing dealers, doubts about their financial capacity, and refusal to enforce process against a dealer was treated as irrelevant. A quasi-judicial assessment based partly on relevant and partly on irrelevant considerations is vitiated, and the deduction could not be disallowed on the grounds invoked by the authorities. Case-Laws VAT and Sales Tax Mon, 01 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152992