https://www.taxtmi.com/caselaws?id=154441 Production of the prescribed declaration form was a mandatory condition for claiming deduction from taxable turnover under the Rajasthan Sales Tax Act. Where the original S.T. 17 was lost, the statutory scheme permitted reliance on the duplicate, but strict compliance still required one of those forms to be produced before the assessing authority. Because neither the original nor the duplicate was filed, and a plain-paper copy, affidavit and purchasing dealer's certificate could not replace the statutory declaration, the exemption failed and the tax assessment was upheld. en-us Wed, 07 Aug 1985 00:00:00 +0530 Wed, 21 Aug 2013 14:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154441 Production of the prescribed declaration form was a mandatory condition for claiming deduction from taxable turnover under the Rajasthan Sales Tax Act. Where the original S.T. 17 was lost, the statutory scheme permitted reliance on the duplicate, but strict compliance still required one of those forms to be produced before the assessing authority. Because neither the original nor the duplicate was filed, and a plain-paper copy, affidavit and purchasing dealer's certificate could not replace the statutory declaration, the exemption failed and the tax assessment was upheld. Case-Laws VAT and Sales Tax Wed, 07 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154441