https://www.taxtmi.com/caselaws?id=161356 Sales to registered dealers qualify for deduction from taxable turnover only when the prescribed ST-1 declaration is furnished, because the Act makes the form a statutory condition for the deduction. Rule 8(4)(c) of the Delhi Sales Tax Rules, 1975 is described as a valid implementation of the Act's scheme: it regulates the issue and withholding of declaration forms in cases of default, adverse material, or non-compliance, rather than creating a new tax burden. The text also notes that the department may refuse or withhold forms where the Rules permit, and that the selling dealer's tax deduction depends on production of the form within the statutory framework. en-us Fri, 12 Jul 2002 00:00:00 +0530 Thu, 16 Jan 2014 14:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161356 Sales to registered dealers qualify for deduction from taxable turnover only when the prescribed ST-1 declaration is furnished, because the Act makes the form a statutory condition for the deduction. Rule 8(4)(c) of the Delhi Sales Tax Rules, 1975 is described as a valid implementation of the Act's scheme: it regulates the issue and withholding of declaration forms in cases of default, adverse material, or non-compliance, rather than creating a new tax burden. The text also notes that the department may refuse or withhold forms where the Rules permit, and that the selling dealer's tax deduction depends on production of the form within the statutory framework. Case-Laws VAT and Sales Tax Fri, 12 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161356