https://www.taxtmi.com/caselaws?id=164871 Statutory deduction for sales to registered dealers under the Haryana General Sales Tax framework could not be denied merely because the declaration forms were later found to have been stolen from the department. The selling dealer had received forms bearing the official seal, the issuing authority's initials, and the purchaser's details, and there was no material showing knowledge of the theft, falsity, or any defect in the purchaser's status. On those facts, the dealer was not treated as negligent, and the deduction already allowed by the assessing authority and upheld in appeal was sustained. en-us Wed, 01 Sep 2010 00:00:00 +0530 Thu, 25 Sep 2014 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164871 Statutory deduction for sales to registered dealers under the Haryana General Sales Tax framework could not be denied merely because the declaration forms were later found to have been stolen from the department. The selling dealer had received forms bearing the official seal, the issuing authority's initials, and the purchaser's details, and there was no material showing knowledge of the theft, falsity, or any defect in the purchaser's status. On those facts, the dealer was not treated as negligent, and the deduction already allowed by the assessing authority and upheld in appeal was sustained. Case-Laws VAT and Sales Tax Wed, 01 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164871