https://www.taxtmi.com/caselaws?id=160579 A selling dealer cannot be denied concessional tax merely because purchasing dealers misused C forms issued to others, where the seller acted on apparently valid registration and there was no material showing collusion, prior knowledge, or notice of cancellation. The liability for false declaration or misuse of the form remains with the purchasing dealer. However, the factual basis for assessment also depended on whether cancellation of registration had been duly published or communicated so as to operate as notice. Because the record did not clearly establish that publication or intimation, the assessments were set aside and the matter remitted for fresh verification of that issue. en-us Tue, 23 Dec 1997 00:00:00 +0530 Fri, 20 Dec 2013 14:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160579 A selling dealer cannot be denied concessional tax merely because purchasing dealers misused C forms issued to others, where the seller acted on apparently valid registration and there was no material showing collusion, prior knowledge, or notice of cancellation. The liability for false declaration or misuse of the form remains with the purchasing dealer. However, the factual basis for assessment also depended on whether cancellation of registration had been duly published or communicated so as to operate as notice. Because the record did not clearly establish that publication or intimation, the assessments were set aside and the matter remitted for fresh verification of that issue. Case-Laws VAT and Sales Tax Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160579