https://www.taxtmi.com/caselaws?id=156966 An assessee claiming exemption on the basis of Form 25 declarations was protected where the purchasing dealers held valid registration certificates on the dates of the transactions. Subsequent retrospective cancellation of those certificates did not invalidate declarations already issued when the certificates were operative. On that reasoning, the exemption claim was upheld and the revisions failed. en-us Fri, 11 Jun 1993 00:00:00 +0530 Thu, 26 Sep 2013 16:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156966 An assessee claiming exemption on the basis of Form 25 declarations was protected where the purchasing dealers held valid registration certificates on the dates of the transactions. Subsequent retrospective cancellation of those certificates did not invalidate declarations already issued when the certificates were operative. On that reasoning, the exemption claim was upheld and the revisions failed. Case-Laws VAT and Sales Tax Fri, 11 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156966