https://www.taxtmi.com/caselaws?id=165469 A first seller of iron ore to a registered dealer was not required to produce form 32 to claim exemption under section 5(3)(b) of the Karnataka Sales Tax Act, 1957. Rule 26(9)(a) applies to a dealer who is not liable to tax because he is not the first seller or first purchaser and who seeks exemption from purchase tax, but that condition did not fit the assessee on the facts found. The purchase tax liability, if any, lay on the purchaser, so the seller was not obliged to obtain and furnish form 32. The revisional authority had misapplied the rule, and the exemption claim was upheld. en-us Thu, 18 Mar 2010 00:00:00 +0530 Tue, 14 Oct 2014 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165469 A first seller of iron ore to a registered dealer was not required to produce form 32 to claim exemption under section 5(3)(b) of the Karnataka Sales Tax Act, 1957. Rule 26(9)(a) applies to a dealer who is not liable to tax because he is not the first seller or first purchaser and who seeks exemption from purchase tax, but that condition did not fit the assessee on the facts found. The purchase tax liability, if any, lay on the purchaser, so the seller was not obliged to obtain and furnish form 32. The revisional authority had misapplied the rule, and the exemption claim was upheld. Case-Laws VAT and Sales Tax Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165469