https://www.taxtmi.com/caselaws?id=156889 Form 25 declarations under Rule 32(14) of the Kerala General Sales Tax Rules were not conclusive proof that the purchaser was the last purchaser for tax exemption purposes, because the rule also required disclosure of transaction particulars and permitted the assessing authority to test whether the sales were genuine. The dealer remained responsible for proving non-liability under section 12. A declaration could be relied on only if the purchaser held a valid registration certificate at the relevant time; registration under section 14(5) lasted one year and continued only on renewal, while section 14(7) allowed cancellation or amendment. A later cancellation did not invalidate a declaration issued when the purchaser was duly registered. en-us Tue, 16 Jul 1991 00:00:00 +0530 Wed, 25 Sep 2013 18:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156889 Form 25 declarations under Rule 32(14) of the Kerala General Sales Tax Rules were not conclusive proof that the purchaser was the last purchaser for tax exemption purposes, because the rule also required disclosure of transaction particulars and permitted the assessing authority to test whether the sales were genuine. The dealer remained responsible for proving non-liability under section 12. A declaration could be relied on only if the purchaser held a valid registration certificate at the relevant time; registration under section 14(5) lasted one year and continued only on renewal, while section 14(7) allowed cancellation or amendment. A later cancellation did not invalidate a declaration issued when the purchaser was duly registered. Case-Laws VAT and Sales Tax Tue, 16 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156889