https://www.taxtmi.com/caselaws?id=165332 Deduction on sales to registered dealers under section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948 required proof of genuine transactions and compliance with the prescribed declaration form under rule 26(1) of the Punjab General Sales Tax Rules, 1949. Where the adverse finding rested on statements and material collected behind the assessee's back, and the assessee was denied an effective opportunity to summon the purchasing dealers and cross-examine them, the disallowance could not be sustained. The burden could not be fastened on the basis of untested and undisclosed adverse material, and the matter was decided in favour of the assessee. en-us Mon, 09 Aug 2010 00:00:00 +0530 Mon, 29 Sep 2014 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165332 Deduction on sales to registered dealers under section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948 required proof of genuine transactions and compliance with the prescribed declaration form under rule 26(1) of the Punjab General Sales Tax Rules, 1949. Where the adverse finding rested on statements and material collected behind the assessee's back, and the assessee was denied an effective opportunity to summon the purchasing dealers and cross-examine them, the disallowance could not be sustained. The burden could not be fastened on the basis of untested and undisclosed adverse material, and the matter was decided in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 09 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165332