https://www.taxtmi.com/caselaws?id=156552 A selling dealer could not be denied sales tax exemption merely because the purchasers' registration certificates had been cancelled, where the cancellation had not yet been published in the official gazette when the sales were made. Rule 12 required such publication to make the cancellation known to the world at large, and a dealer acting in good faith without notice could not be imputed knowledge of an unpublished cancellation. Declarations obtained before the sales were therefore valid against the seller, and departmental delay in publication could not defeat the exemption. en-us Wed, 12 Feb 1992 00:00:00 +0530 Sat, 21 Sep 2013 15:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156552 A selling dealer could not be denied sales tax exemption merely because the purchasers' registration certificates had been cancelled, where the cancellation had not yet been published in the official gazette when the sales were made. Rule 12 required such publication to make the cancellation known to the world at large, and a dealer acting in good faith without notice could not be imputed knowledge of an unpublished cancellation. Declarations obtained before the sales were therefore valid against the seller, and departmental delay in publication could not defeat the exemption. Case-Laws VAT and Sales Tax Wed, 12 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156552