https://www.taxtmi.com/caselaws?id=162724 Rebate under Rule 27-D could not be denied to the selling dealer where the prescribed declaration forms were genuine, complete and defect-free, and the dealer had complied with the statutory conditions by furnishing the required declarations and satisfying himself about the transaction to that extent. The rule did not impose a further duty on the selling dealer to verify how the purchasing dealer later dealt with the finished goods. If the purchaser subsequently stock transferred the goods or otherwise misused them, any action lay against that purchaser, not against a bona fide selling dealer acting on valid forms. The Tribunal's order allowing rebate was sustained and the revision failed. en-us Tue, 29 Apr 2003 00:00:00 +0530 Thu, 13 Mar 2014 12:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162724 Rebate under Rule 27-D could not be denied to the selling dealer where the prescribed declaration forms were genuine, complete and defect-free, and the dealer had complied with the statutory conditions by furnishing the required declarations and satisfying himself about the transaction to that extent. The rule did not impose a further duty on the selling dealer to verify how the purchasing dealer later dealt with the finished goods. If the purchaser subsequently stock transferred the goods or otherwise misused them, any action lay against that purchaser, not against a bona fide selling dealer acting on valid forms. The Tribunal's order allowing rebate was sustained and the revision failed. Case-Laws VAT and Sales Tax Tue, 29 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162724