https://www.taxtmi.com/caselaws?id=158318 A selling dealer who sells goods to a registered purchasing dealer against the prescribed declaration and on the basis that the goods are covered by the purchaser's registration certificate may rely on that declaration for concessional tax treatment. The seller's obligation is complete once the sale is made in good faith on that basis, and the seller cannot be denied the concessional rate merely because the goods are later found not to fall within the exemption notification. Any incorrect claim to exemption or concession is a matter for the purchasing dealer and the assessing authority, and recovery may be pursued against the purchaser. en-us Mon, 27 Nov 1995 00:00:00 +0530 Mon, 21 Oct 2013 11:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158318 A selling dealer who sells goods to a registered purchasing dealer against the prescribed declaration and on the basis that the goods are covered by the purchaser's registration certificate may rely on that declaration for concessional tax treatment. The seller's obligation is complete once the sale is made in good faith on that basis, and the seller cannot be denied the concessional rate merely because the goods are later found not to fall within the exemption notification. Any incorrect claim to exemption or concession is a matter for the purchasing dealer and the assessing authority, and recovery may be pursued against the purchaser. Case-Laws VAT and Sales Tax Mon, 27 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158318