https://www.taxtmi.com/caselaws?id=156673 Goods notified as tax-free could be deducted from a seller's gross turnover when the prescribed Form I-A declaration was furnished and the notification conditions were satisfied at the time of sale. The seller's entitlement depended on obtaining the declaration and meeting the certification requirements; it did not extend to monitoring the purchaser's later use of the goods. Any subsequent diversion or misuse by the purchaser affected the purchaser's exemption, not the seller's deduction. The department's proper remedy was to proceed against the purchasing dealer if the declaration was breached, so the seller could not be taxed merely because the goods were later put to a different use. en-us Thu, 20 Feb 1992 00:00:00 +0530 Mon, 09 Nov 2015 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156673 Goods notified as tax-free could be deducted from a seller's gross turnover when the prescribed Form I-A declaration was furnished and the notification conditions were satisfied at the time of sale. The seller's entitlement depended on obtaining the declaration and meeting the certification requirements; it did not extend to monitoring the purchaser's later use of the goods. Any subsequent diversion or misuse by the purchaser affected the purchaser's exemption, not the seller's deduction. The department's proper remedy was to proceed against the purchasing dealer if the declaration was breached, so the seller could not be taxed merely because the goods were later put to a different use. Case-Laws VAT and Sales Tax Thu, 20 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156673