https://www.taxtmi.com/caselaws?id=172231 Form III-A exemption under the U.P. Sales Tax Act is not lost merely because the purchasing dealer's registration was later cancelled, the purchaser was later found unregistered, or the declaration was subsequently shown to have been misused. The statutory burden lies mainly on the purchaser who issues a false declaration, while the selling dealer must act with ordinary care and may rely on a form accepted bona fide unless it is apparently fake, defective on its face, or tainted by collusion. Accordingly, exemption is sustained for transactions supported by genuine, bona fide forms and denied only where the forms themselves appear non-genuine. en-us Tue, 25 Oct 1994 00:00:00 +0530 Mon, 17 Aug 2015 10:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172231 Form III-A exemption under the U.P. Sales Tax Act is not lost merely because the purchasing dealer's registration was later cancelled, the purchaser was later found unregistered, or the declaration was subsequently shown to have been misused. The statutory burden lies mainly on the purchaser who issues a false declaration, while the selling dealer must act with ordinary care and may rely on a form accepted bona fide unless it is apparently fake, defective on its face, or tainted by collusion. Accordingly, exemption is sustained for transactions supported by genuine, bona fide forms and denied only where the forms themselves appear non-genuine. Case-Laws VAT and Sales Tax Tue, 25 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172231