https://www.taxtmi.com/caselaws?id=164564 Where the prescribed declaration in Form AF was furnished under the relevant notification, the selling dealer was entitled to the concessional rate of tax on sales to the Zilla Parishad and was not required to investigate beyond the declaration produced by the purchasing authority. Liability for purchase tax under section 41(2) rested on the person not entitled to issue the declaration, and the purchaser's failure to discharge that obligation could not be shifted to the seller. The reference was therefore answered in favour of the assessee, and the Revenue's challenge failed on both issues. en-us Fri, 05 Feb 2010 00:00:00 +0530 Fri, 27 Nov 2015 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164564 Where the prescribed declaration in Form AF was furnished under the relevant notification, the selling dealer was entitled to the concessional rate of tax on sales to the Zilla Parishad and was not required to investigate beyond the declaration produced by the purchasing authority. Liability for purchase tax under section 41(2) rested on the person not entitled to issue the declaration, and the purchaser's failure to discharge that obligation could not be shifted to the seller. The reference was therefore answered in favour of the assessee, and the Revenue's challenge failed on both issues. Case-Laws VAT and Sales Tax Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164564