https://www.taxtmi.com/caselaws?id=172232 A selling dealer was entitled to exemption where it accepted a genuine statutory declaration form issued by the competent authority, because its duty was limited to checking apparent genuineness and defects. The seller was not required to verify exhaustively whether the purchasing dealer remained registered or was otherwise entitled to use the form. If the purchaser later obtained or misused the declaration form without authority, that consequence could not be fastened on the seller. On that basis, denial of the exemption was held unjustified and the revision failed. en-us Thu, 09 Jan 2003 00:00:00 +0530 Thu, 11 May 2017 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172232 A selling dealer was entitled to exemption where it accepted a genuine statutory declaration form issued by the competent authority, because its duty was limited to checking apparent genuineness and defects. The seller was not required to verify exhaustively whether the purchasing dealer remained registered or was otherwise entitled to use the form. If the purchaser later obtained or misused the declaration form without authority, that consequence could not be fastened on the seller. On that basis, denial of the exemption was held unjustified and the revision failed. Case-Laws VAT and Sales Tax Thu, 09 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172232