https://www.taxtmi.com/caselaws?id=155685 Sales of cotton seeds to registered dealers against declarations in Form S.T. XXII were deductible from taxable turnover where the sales were bona fide and the declarations were not shown to be false or collusive. The assessing authority could examine the purchaser's capacity, business, and subsequent use of the goods only when the genuineness of the sale itself was in doubt. In the absence of any finding that the sales were not genuine, deduction could not be denied merely because the purchaser may have used the goods for manufacture rather than resale; any remedy lay against the purchasing dealer. en-us Wed, 31 May 1989 00:00:00 +0530 Fri, 06 Sep 2013 15:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155685 Sales of cotton seeds to registered dealers against declarations in Form S.T. XXII were deductible from taxable turnover where the sales were bona fide and the declarations were not shown to be false or collusive. The assessing authority could examine the purchaser's capacity, business, and subsequent use of the goods only when the genuineness of the sale itself was in doubt. In the absence of any finding that the sales were not genuine, deduction could not be denied merely because the purchaser may have used the goods for manufacture rather than resale; any remedy lay against the purchasing dealer. Case-Laws VAT and Sales Tax Wed, 31 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155685