https://www.taxtmi.com/caselaws?id=156024 Rule 32(14) of the Kerala General Sales Tax Rules, 1963, requiring a dealer who claims not to be the last purchaser to obtain and file Form No. 25 declarations, was held mandatory because it supports the charging scheme on last purchase of tapioca, prevents tax evasion, and secures contemporaneous evidence for assessment. The Court reasoned that allowing reliance on other evidence after non-compliance would defeat the rule's object and weaken the safeguard against later fabrication. The dealer therefore could not avoid liability without following the prescribed declaration procedure, and the appeal failed. en-us Wed, 04 Dec 1985 00:00:00 +0530 Thu, 12 Sep 2013 14:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156024 Rule 32(14) of the Kerala General Sales Tax Rules, 1963, requiring a dealer who claims not to be the last purchaser to obtain and file Form No. 25 declarations, was held mandatory because it supports the charging scheme on last purchase of tapioca, prevents tax evasion, and secures contemporaneous evidence for assessment. The Court reasoned that allowing reliance on other evidence after non-compliance would defeat the rule's object and weaken the safeguard against later fabrication. The dealer therefore could not avoid liability without following the prescribed declaration procedure, and the appeal failed. Case-Laws VAT and Sales Tax Wed, 04 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156024