https://www.taxtmi.com/caselaws?id=157595 Tax deduction claims based on declaration forms require strict compliance with the prescribed statutory procedure, including proper nomination records and specimen signatures. Where the licensed dealer or a duly recorded nominee has not furnished the required particulars and intimations, the declaration is not shown to be valid and the deduction fails. The defect cannot be cured by later or extrinsic evidence, including comparison of signatures, because the statutory formalities are designed to ensure genuineness, prevent fraud, and provide administrative certainty. On that basis, the deduction claim was disallowed. en-us Mon, 17 Aug 1992 00:00:00 +0530 Tue, 08 Oct 2013 15:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157595 Tax deduction claims based on declaration forms require strict compliance with the prescribed statutory procedure, including proper nomination records and specimen signatures. Where the licensed dealer or a duly recorded nominee has not furnished the required particulars and intimations, the declaration is not shown to be valid and the deduction fails. The defect cannot be cured by later or extrinsic evidence, including comparison of signatures, because the statutory formalities are designed to ensure genuineness, prevent fraud, and provide administrative certainty. On that basis, the deduction claim was disallowed. Case-Laws VAT and Sales Tax Mon, 17 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157595