https://www.taxtmi.com/caselaws?id=156925 Deduction from taxable turnover for sales to registered dealers was available only on production of the prescribed declaration form furnished by the purchasing dealer. Mere possession or later assertion of the declaration was insufficient, and the statutory condition could not be replaced by equity or other evidence. The prescribed form operated as a mandatory condition precedent to the deduction, so its absence or loss did not entitle the dealer to relief. On that basis, the claim for deduction failed and the assessment-related application was rejected. en-us Mon, 18 Jun 1990 00:00:00 +0530 Thu, 26 Sep 2013 14:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156925 Deduction from taxable turnover for sales to registered dealers was available only on production of the prescribed declaration form furnished by the purchasing dealer. Mere possession or later assertion of the declaration was insufficient, and the statutory condition could not be replaced by equity or other evidence. The prescribed form operated as a mandatory condition precedent to the deduction, so its absence or loss did not entitle the dealer to relief. On that basis, the claim for deduction failed and the assessment-related application was rejected. Case-Laws VAT and Sales Tax Mon, 18 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156925