https://www.taxtmi.com/caselaws?id=155877 A dealer seeking exemption or reduction under Explanation II of the Fourth Schedule must furnish a proper declaration in form 32 from the registered selling dealer, together with particulars or other acceptable evidence showing that the goods had already become liable to tax in the hands of an earlier dealer. Actual proof that the seller paid tax is not required, and a purchaser cannot be burdened with establishing the seller's tax payment. Form 32, if duly completed, satisfies the primary evidentiary requirement, though the assessing authority may seek supporting purchase records or similar proof to verify the claim. en-us Wed, 27 Jul 1988 00:00:00 +0530 Mon, 09 Sep 2013 17:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155877 A dealer seeking exemption or reduction under Explanation II of the Fourth Schedule must furnish a proper declaration in form 32 from the registered selling dealer, together with particulars or other acceptable evidence showing that the goods had already become liable to tax in the hands of an earlier dealer. Actual proof that the seller paid tax is not required, and a purchaser cannot be burdened with establishing the seller's tax payment. Form 32, if duly completed, satisfies the primary evidentiary requirement, though the assessing authority may seek supporting purchase records or similar proof to verify the claim. Case-Laws VAT and Sales Tax Wed, 27 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155877