https://www.taxtmi.com/caselaws?id=209645 Section 8(3) of the Haryana VAT Act and rules 20(1) and 20(4) were upheld as capable of a constitutional reading because they permit verification of the genuineness of tax invoices and certificates while protecting revenue. A purchasing registered dealer discharges its burden by producing the prescribed documents and cannot be denied input tax credit merely because the selling dealer failed to deposit tax in the State treasury. Liability can be fastened only if the declaration is bogus or fraud, collusion or connivance is proved; otherwise, vicarious liability is impermissible. en-us Fri, 23 Sep 2011 00:00:00 +0530 Mon, 30 Mar 2026 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209645 Section 8(3) of the Haryana VAT Act and rules 20(1) and 20(4) were upheld as capable of a constitutional reading because they permit verification of the genuineness of tax invoices and certificates while protecting revenue. A purchasing registered dealer discharges its burden by producing the prescribed documents and cannot be denied input tax credit merely because the selling dealer failed to deposit tax in the State treasury. Liability can be fastened only if the declaration is bogus or fraud, collusion or connivance is proved; otherwise, vicarious liability is impermissible. Case-Laws VAT / Sales Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209645