https://www.taxtmi.com/caselaws?id=153382 Rule 12-B under the U.P. Sales Tax Act required the form III-C(1) certificate to be linked to a single bill, cash memo, or sale or purchase account, so one certificate could not validly cover multiple transactions. The assessee's certificate was defective to that extent and could not support exemption for the whole aggregate amount. However, the defect did not justify rejection of the exemption claim in toto, because the assessee was entitled to choose the transaction to which the certificate would be applied, and the claim had to be examined transaction-wise on that basis. en-us Tue, 17 Feb 1981 00:00:00 +0530 Tue, 23 Jul 2013 11:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153382 Rule 12-B under the U.P. Sales Tax Act required the form III-C(1) certificate to be linked to a single bill, cash memo, or sale or purchase account, so one certificate could not validly cover multiple transactions. The assessee's certificate was defective to that extent and could not support exemption for the whole aggregate amount. However, the defect did not justify rejection of the exemption claim in toto, because the assessee was entitled to choose the transaction to which the certificate would be applied, and the claim had to be examined transaction-wise on that basis. Case-Laws VAT and Sales Tax Tue, 17 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153382