https://www.taxtmi.com/caselaws?id=159481 An exemption notification and declaration form governing deduction from gross turnover for sales to registered manufacturers required only the stated conditions to be met, including the purchaser's industrial status, intended use of the goods, the place of sale of finished products, the period of exemption, and the furnishing of the prescribed declaration. The text states that the purchaser's separate entitlement to buy the commodity under its registration certificate was not an additional condition for the selling dealer's deduction claim. It also notes that rejection based on that extra requirement was unwarranted, while remand for verification of supporting forms remained proper. en-us Tue, 28 Jul 1992 00:00:00 +0530 Tue, 26 Nov 2013 12:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159481 An exemption notification and declaration form governing deduction from gross turnover for sales to registered manufacturers required only the stated conditions to be met, including the purchaser's industrial status, intended use of the goods, the place of sale of finished products, the period of exemption, and the furnishing of the prescribed declaration. The text states that the purchaser's separate entitlement to buy the commodity under its registration certificate was not an additional condition for the selling dealer's deduction claim. It also notes that rejection based on that extra requirement was unwarranted, while remand for verification of supporting forms remained proper. Case-Laws VAT and Sales Tax Tue, 28 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159481