https://www.taxtmi.com/caselaws?id=154686 Deduction from taxable turnover under section 2(r)(ii) of the Madhya Pradesh General Sales Tax Act, 1958 depended on whether the goods were purchased from a registered dealer at the time of sale and whether the sale was otherwise taxable. The court noted that the seller was registered when the bardana was purchased, and there was no finding of fraud, bogus registration, or collusion by the purchaser. Retrospective cancellation of the seller's registration did not undo satisfaction of the statutory condition at the time of purchase. The purchaser therefore remained entitled to the deduction. en-us Mon, 23 Jun 1986 00:00:00 +0530 Mon, 26 Aug 2013 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154686 Deduction from taxable turnover under section 2(r)(ii) of the Madhya Pradesh General Sales Tax Act, 1958 depended on whether the goods were purchased from a registered dealer at the time of sale and whether the sale was otherwise taxable. The court noted that the seller was registered when the bardana was purchased, and there was no finding of fraud, bogus registration, or collusion by the purchaser. Retrospective cancellation of the seller's registration did not undo satisfaction of the statutory condition at the time of purchase. The purchaser therefore remained entitled to the deduction. Case-Laws VAT and Sales Tax Mon, 23 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154686