https://www.taxtmi.com/caselaws?id=167940 A selling dealer is not fastened with tax liability merely because a purchasing dealer later proves ineligible for exemption, where the purchaser furnished the prescribed declaration and nothing on its face indicated invalidity. The Court applied the exemption scheme as relieving the seller of any duty to investigate the purchaser's entitlement once the declaration was accepted in good faith. Any breach of the declaration conditions or ineligibility remained the purchasing dealer's responsibility, and the orders imposing liability on the seller were unsustainable. en-us Tue, 24 Jan 2012 00:00:00 +0530 Sat, 20 Oct 2018 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167940 A selling dealer is not fastened with tax liability merely because a purchasing dealer later proves ineligible for exemption, where the purchaser furnished the prescribed declaration and nothing on its face indicated invalidity. The Court applied the exemption scheme as relieving the seller of any duty to investigate the purchaser's entitlement once the declaration was accepted in good faith. Any breach of the declaration conditions or ineligibility remained the purchasing dealer's responsibility, and the orders imposing liability on the seller were unsustainable. Case-Laws VAT and Sales Tax Tue, 24 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167940