https://www.taxtmi.com/caselaws?id=156366 Deduction on sales to registered dealers became mandatory only on furnishing Form 34 after the 1 June 1976 amendment; from that date, alternative proof was not sufficient and deduction was denied without the prescribed declaration. For the period before the amendment took effect, Form 34 was not compulsory, so entitlement could be established by other acceptable evidence, such as an affidavit or comparable material, if the authority was satisfied about the registered-dealer resale claim. The post-amendment period was upheld, while the pre-amendment period required fresh examination on the basis of acceptable proof. en-us Tue, 31 Jul 1990 00:00:00 +0530 Wed, 18 Sep 2013 18:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156366 Deduction on sales to registered dealers became mandatory only on furnishing Form 34 after the 1 June 1976 amendment; from that date, alternative proof was not sufficient and deduction was denied without the prescribed declaration. For the period before the amendment took effect, Form 34 was not compulsory, so entitlement could be established by other acceptable evidence, such as an affidavit or comparable material, if the authority was satisfied about the registered-dealer resale claim. The post-amendment period was upheld, while the pre-amendment period required fresh examination on the basis of acceptable proof. Case-Laws VAT and Sales Tax Tue, 31 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156366