https://www.taxtmi.com/caselaws?id=164703 Deductions under section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948 may be refused where the authorities, on evidence, find that claimed sales to registered dealers were bogus or that the purchasing dealers were non-existent. The seller's general duty to verify registration does not protect transactions that are factually disproved before the assessing and appellate authorities, so the deduction claim fails. Where the underlying tax liability is sustained, interest under section 11D can also be levied as a consequential consequence, and the objection that it cannot run from a retrospective date does not survive. en-us Mon, 12 Jan 2009 00:00:00 +0530 Thu, 20 Nov 2014 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164703 Deductions under section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948 may be refused where the authorities, on evidence, find that claimed sales to registered dealers were bogus or that the purchasing dealers were non-existent. The seller's general duty to verify registration does not protect transactions that are factually disproved before the assessing and appellate authorities, so the deduction claim fails. Where the underlying tax liability is sustained, interest under section 11D can also be levied as a consequential consequence, and the objection that it cannot run from a retrospective date does not survive. Case-Laws VAT and Sales Tax Mon, 12 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164703