https://www.taxtmi.com/caselaws?id=158157 Exemption based on Form 25 declarations was rejected because the declarations were defective, including a mismatch between the alleged sales and the declarants, and the petitioner failed to cure the defects or produce supporting evidence that the sales were made to assessable dealers within the State. The alternative commission-agency explanation was not raised before the lower authorities and was not supported by the record, so the assessment was upheld. en-us Fri, 23 Sep 1994 00:00:00 +0530 Thu, 17 Oct 2013 15:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158157 Exemption based on Form 25 declarations was rejected because the declarations were defective, including a mismatch between the alleged sales and the declarants, and the petitioner failed to cure the defects or produce supporting evidence that the sales were made to assessable dealers within the State. The alternative commission-agency explanation was not raised before the lower authorities and was not supported by the record, so the assessment was upheld. Case-Laws VAT and Sales Tax Fri, 23 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158157