https://www.taxtmi.com/caselaws?id=257728 A dealer claiming second-sale exemption under the Kerala General Sales Tax regime must prove entitlement in the manner prescribed by the statute and rules, including compliance with the mandatory certificate requirement under Rule 32(13). Where enquiry and cross-examination showed that the alleged purchases from unregistered dealers and the supporting documents were not reliable, and the revisional authority recorded no procedural infirmity or other vitiating circumstance, interference in writ jurisdiction was not warranted. The penalty orders were therefore sustained and the writ petition dismissed. en-us Tue, 16 Dec 2014 00:00:00 +0530 Fri, 20 Mar 2015 03:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257728 A dealer claiming second-sale exemption under the Kerala General Sales Tax regime must prove entitlement in the manner prescribed by the statute and rules, including compliance with the mandatory certificate requirement under Rule 32(13). Where enquiry and cross-examination showed that the alleged purchases from unregistered dealers and the supporting documents were not reliable, and the revisional authority recorded no procedural infirmity or other vitiating circumstance, interference in writ jurisdiction was not warranted. The penalty orders were therefore sustained and the writ petition dismissed. Case-Laws VAT and Sales Tax Tue, 16 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257728