https://www.taxtmi.com/caselaws?id=159580 Form IXC was treated as an evidentiary requirement, not a mandatory condition, for claiming deduction or exemption from special sales tax on goods already taxed at the earlier point. The Bihar Sales Tax Act scheme contemplated single-point taxation, and the notification with Rule 8(2) required proof that the goods had already suffered tax, but a rigid insistence on Form IXC would conflict with that scheme and risk double taxation. The dealer still had to establish that the goods were purchased from a registered dealer liable to tax, yet non-production of the form alone could not defeat the claim if that fact was otherwise proved. The claim was therefore accepted in favour of the assessee. en-us Fri, 15 Oct 1993 00:00:00 +0530 Wed, 27 Nov 2013 15:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159580 Form IXC was treated as an evidentiary requirement, not a mandatory condition, for claiming deduction or exemption from special sales tax on goods already taxed at the earlier point. The Bihar Sales Tax Act scheme contemplated single-point taxation, and the notification with Rule 8(2) required proof that the goods had already suffered tax, but a rigid insistence on Form IXC would conflict with that scheme and risk double taxation. The dealer still had to establish that the goods were purchased from a registered dealer liable to tax, yet non-production of the form alone could not defeat the claim if that fact was otherwise proved. The claim was therefore accepted in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 15 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159580