https://www.taxtmi.com/caselaws?id=153460 A registered dealer buying goods liable to tax at the point of sale to the consumer was entitled to form III-A under rule 12-A when the goods were purchased for export. The court treated "consumer" in its ordinary sense as a person taking goods for own use, not for further sale, and held that a purchaser for resale by export was not a consumer for this purpose. Rule 12-A was read as implementing the statutory presumption scheme, and the refusal to issue the prescribed forms was therefore unsustainable. en-us Fri, 19 Aug 1983 00:00:00 +0530 Tue, 23 Jul 2013 17:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153460 A registered dealer buying goods liable to tax at the point of sale to the consumer was entitled to form III-A under rule 12-A when the goods were purchased for export. The court treated "consumer" in its ordinary sense as a person taking goods for own use, not for further sale, and held that a purchaser for resale by export was not a consumer for this purpose. Rule 12-A was read as implementing the statutory presumption scheme, and the refusal to issue the prescribed forms was therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 19 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153460