https://www.taxtmi.com/caselaws?id=157547 Exemption under rule 12-B of the U.P. Sales Tax Rules, 1948 depended on production of the prescribed declaration in Form III-C(2) showing payment of tax by the selling dealer. Because the assessee admitted tax liability on part of the turnover and produced no Form III-C(2) before either the assessing authority or the appellate authority for the purchase turnover, the exemption claim could not be maintained. The text also notes that the Tribunal did not properly account for the legal effect of that omission together with the admitted liability, so non-taxability could not be accepted in law. en-us Sat, 07 Nov 1992 00:00:00 +0530 Mon, 07 Oct 2013 17:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157547 Exemption under rule 12-B of the U.P. Sales Tax Rules, 1948 depended on production of the prescribed declaration in Form III-C(2) showing payment of tax by the selling dealer. Because the assessee admitted tax liability on part of the turnover and produced no Form III-C(2) before either the assessing authority or the appellate authority for the purchase turnover, the exemption claim could not be maintained. The text also notes that the Tribunal did not properly account for the legal effect of that omission together with the admitted liability, so non-taxability could not be accepted in law. Case-Laws VAT and Sales Tax Sat, 07 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157547