https://www.taxtmi.com/caselaws?id=159519 Production of form IX-C was not an inflexible for exemption from special tax on subsequent sales of fertilizers. The Court held that the dealer's status as a second or subsequent seller could be proved from other evidence on record, and where that material showed special tax had already been recovered on the earlier sale, levying it again on the same turnover would amount to double taxation. The requirement of form IX-C was therefore directory, not mandatory, and exemption was available on the evidence produced. en-us Fri, 15 Oct 1993 00:00:00 +0530 Tue, 26 Nov 2013 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159519 Production of form IX-C was not an inflexible for exemption from special tax on subsequent sales of fertilizers. The Court held that the dealer's status as a second or subsequent seller could be proved from other evidence on record, and where that material showed special tax had already been recovered on the earlier sale, levying it again on the same turnover would amount to double taxation. The requirement of form IX-C was therefore directory, not mandatory, and exemption was available on the evidence produced. Case-Laws VAT and Sales Tax Fri, 15 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159519