https://www.taxtmi.com/caselaws?id=154623 Rule 32(14) of the Kerala General Sales Tax Rules treats Form 25 as the statutory proof that the seller is not the last purchaser where tax is levied at the last purchase point. Once a registered dealer furnishes the prescribed declaration, the seller satisfies the mandatory condition for exemption from assessment of the turnover covered by that declaration. The provision is aimed at collection of tax at the correct point and prevention of evasion, so valid Form 25 declarations exclude the corresponding turnover from the seller's taxable turnover. Turnover covered by accepted declarations was therefore not assessable in the assessees' hands. en-us Thu, 16 Jan 1986 00:00:00 +0530 Sat, 24 Aug 2013 12:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154623 Rule 32(14) of the Kerala General Sales Tax Rules treats Form 25 as the statutory proof that the seller is not the last purchaser where tax is levied at the last purchase point. Once a registered dealer furnishes the prescribed declaration, the seller satisfies the mandatory condition for exemption from assessment of the turnover covered by that declaration. The provision is aimed at collection of tax at the correct point and prevention of evasion, so valid Form 25 declarations exclude the corresponding turnover from the seller's taxable turnover. Turnover covered by accepted declarations was therefore not assessable in the assessees' hands. Case-Laws VAT and Sales Tax Thu, 16 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154623