https://www.taxtmi.com/caselaws?id=158155 Section 3-AAA of the U.P. Sales Tax Act and rule 12-A require a registered dealer purchasing goods without tax payment to furnish Form III-A, and rule 12-A(2) creates a rebuttable presumption that the sale is to the consumer unless the prescribed certificate and contrary proof are produced. In the absence of Form III-A declarations, the presumption operated against the dealer. The claim that tax liability should instead fall on an earlier seller was rejected because there was no material showing that the same commodity was purchased and resold in the same form. The assessment treating the sales as consumer sales was therefore upheld. en-us Tue, 11 Jan 1994 00:00:00 +0530 Thu, 17 Oct 2013 15:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158155 Section 3-AAA of the U.P. Sales Tax Act and rule 12-A require a registered dealer purchasing goods without tax payment to furnish Form III-A, and rule 12-A(2) creates a rebuttable presumption that the sale is to the consumer unless the prescribed certificate and contrary proof are produced. In the absence of Form III-A declarations, the presumption operated against the dealer. The claim that tax liability should instead fall on an earlier seller was rejected because there was no material showing that the same commodity was purchased and resold in the same form. The assessment treating the sales as consumer sales was therefore upheld. Case-Laws VAT and Sales Tax Tue, 11 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158155