https://www.taxtmi.com/caselaws?id=157005 Withdrawal and replacement of resale declarations after assessment had begun did not undo the prior statutory breach or defeat purchase tax liability under section 16(1) of the Gujarat Sales Tax Act, 1969, because the certificates had existed and been acted on when the transaction was entered into. The liability was therefore attracted against the purchaser. On the same turnover, however, where sales tax had already been paid by the vendor and remitted to the Government, the amount was directed to be adjusted against the purchaser's liability to prevent double recovery in substance. The penalty question was left to be worked out consequentially. en-us Thu, 18 Feb 1993 00:00:00 +0530 Fri, 27 Sep 2013 16:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157005 Withdrawal and replacement of resale declarations after assessment had begun did not undo the prior statutory breach or defeat purchase tax liability under section 16(1) of the Gujarat Sales Tax Act, 1969, because the certificates had existed and been acted on when the transaction was entered into. The liability was therefore attracted against the purchaser. On the same turnover, however, where sales tax had already been paid by the vendor and remitted to the Government, the amount was directed to be adjusted against the purchaser's liability to prevent double recovery in substance. The penalty question was left to be worked out consequentially. Case-Laws VAT and Sales Tax Thu, 18 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157005