https://www.taxtmi.com/caselaws?id=160792 Rule 6 of the Bihar Entry Tax Rules requires a dealer claiming exemption to produce purchase documents and Form ET-IX from the selling dealer as proof that entry tax was already paid at the first point of entry. The rule is consistent with the parent Act and serves as the recognised, exclusive procedural safeguard against fraud, collusion, and uncertainty in exemption claims. Because the exemption is conditional on strict compliance with this prescribed mode of proof, failure to furnish Form ET-IX justifies rejection of the exemption claim. en-us Wed, 06 Feb 2002 00:00:00 +0530 Tue, 24 Dec 2013 16:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160792 Rule 6 of the Bihar Entry Tax Rules requires a dealer claiming exemption to produce purchase documents and Form ET-IX from the selling dealer as proof that entry tax was already paid at the first point of entry. The rule is consistent with the parent Act and serves as the recognised, exclusive procedural safeguard against fraud, collusion, and uncertainty in exemption claims. Because the exemption is conditional on strict compliance with this prescribed mode of proof, failure to furnish Form ET-IX justifies rejection of the exemption claim. Case-Laws VAT and Sales Tax Wed, 06 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160792