https://www.taxtmi.com/caselaws?id=155422 Exemption under the Sales Tax Rules could not be denied to a selling dealer merely because the purchasing dealer was later alleged to be bogus. The department had already issued the statutory form to the purchasing dealer, which meant the requisition was accepted as genuine; in the absence of any warning or disqualifying declaration against acceptance of that form, the selling dealer was entitled to rely on it. Any misrepresentation or misuse of the form by the purchasing dealer could not be fastened on the selling dealer, who had no role in the alleged wrongdoing. en-us Fri, 31 Jul 1987 00:00:00 +0530 Wed, 04 Sep 2013 12:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155422 Exemption under the Sales Tax Rules could not be denied to a selling dealer merely because the purchasing dealer was later alleged to be bogus. The department had already issued the statutory form to the purchasing dealer, which meant the requisition was accepted as genuine; in the absence of any warning or disqualifying declaration against acceptance of that form, the selling dealer was entitled to rely on it. Any misrepresentation or misuse of the form by the purchasing dealer could not be fastened on the selling dealer, who had no role in the alleged wrongdoing. Case-Laws VAT and Sales Tax Fri, 31 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155422