https://www.taxtmi.com/caselaws?id=156327 A bona fide selling dealer who obtained Form No. 25 declarations from purchasers validly registered at the time of sale remained entitled to last purchase point sales tax exemption. The Kerala General Sales Tax Act registration conferred statutory status, and Rule 32(14) required the seller to rely on the purchaser's declaration to show the seller was not the last purchaser liable to tax. Subsequent retrospective cancellation of the purchasers' registrations could not defeat completed transactions or deny the exemption, absent proof of collusion. en-us Thu, 01 Nov 1990 00:00:00 +0530 Wed, 18 Sep 2013 15:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156327 A bona fide selling dealer who obtained Form No. 25 declarations from purchasers validly registered at the time of sale remained entitled to last purchase point sales tax exemption. The Kerala General Sales Tax Act registration conferred statutory status, and Rule 32(14) required the seller to rely on the purchaser's declaration to show the seller was not the last purchaser liable to tax. Subsequent retrospective cancellation of the purchasers' registrations could not defeat completed transactions or deny the exemption, absent proof of collusion. Case-Laws VAT and Sales Tax Thu, 01 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156327