https://www.taxtmi.com/caselaws?id=157742 Declaration forms furnished by a purchasing dealer must be accepted for deduction under section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 where the forms are not shown to be non-genuine or not issued by the registered purchaser. A valid registration certificate entitles the registered dealer to the statutory benefits attached to that status, and the selling dealer is not required to produce the purchaser unless the purchaser's identity itself is in doubt. A mere assertion that the purchaser did not function during the relevant year does not, without more, defeat the deduction when the registration certificate remains unrebutted. en-us Mon, 06 Jul 1992 00:00:00 +0530 Thu, 10 Oct 2013 13:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157742 Declaration forms furnished by a purchasing dealer must be accepted for deduction under section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 where the forms are not shown to be non-genuine or not issued by the registered purchaser. A valid registration certificate entitles the registered dealer to the statutory benefits attached to that status, and the selling dealer is not required to produce the purchaser unless the purchaser's identity itself is in doubt. A mere assertion that the purchaser did not function during the relevant year does not, without more, defeat the deduction when the registration certificate remains unrebutted. Case-Laws VAT and Sales Tax Mon, 06 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157742