https://www.taxtmi.com/caselaws?id=157779 Production of prescribed declaration forms was held mandatory for claiming deduction or concessional tax treatment on sales to registered dealers under the Bengal Finance (Sales Tax) Act, 1941 and the Bengal Sales Tax Rules, 1941. The selling dealer could not rely on other evidence or on difficulty in obtaining the forms from purchasers to satisfy the statutory condition, so the deduction claim was disallowed for non-production. The constitutional challenge to that requirement also failed, as the form requirement applied uniformly to dealers seeking the benefit and was treated as a reasonable fiscal condition. The assessment, as modified in appeal, remained operative. en-us Tue, 28 Mar 1995 00:00:00 +0530 Thu, 10 Oct 2013 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157779 Production of prescribed declaration forms was held mandatory for claiming deduction or concessional tax treatment on sales to registered dealers under the Bengal Finance (Sales Tax) Act, 1941 and the Bengal Sales Tax Rules, 1941. The selling dealer could not rely on other evidence or on difficulty in obtaining the forms from purchasers to satisfy the statutory condition, so the deduction claim was disallowed for non-production. The constitutional challenge to that requirement also failed, as the form requirement applied uniformly to dealers seeking the benefit and was treated as a reasonable fiscal condition. The assessment, as modified in appeal, remained operative. Case-Laws VAT and Sales Tax Tue, 28 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157779