https://www.taxtmi.com/caselaws?id=172247 A selling dealer who accepted Form 3-A bona fide and without any detectable defect could not be saddled with tax liability merely because the purchasing dealer allegedly misused the forms, one purchaser's registration was later cancelled, or another purchaser's transactions were not verifiable. The Court approved the view that where the forms were validly issued and there was no finding of forgery, missing signatures, or seller negligence, exemption could not be denied to the seller. Any liability in such cases lay against the defaulting purchasing dealer under the applicable provision. The disputed turnover was therefore not taxable in the hands of the seller. en-us Tue, 16 Feb 1999 00:00:00 +0530 Mon, 17 Aug 2015 15:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172247 A selling dealer who accepted Form 3-A bona fide and without any detectable defect could not be saddled with tax liability merely because the purchasing dealer allegedly misused the forms, one purchaser's registration was later cancelled, or another purchaser's transactions were not verifiable. The Court approved the view that where the forms were validly issued and there was no finding of forgery, missing signatures, or seller negligence, exemption could not be denied to the seller. Any liability in such cases lay against the defaulting purchasing dealer under the applicable provision. The disputed turnover was therefore not taxable in the hands of the seller. Case-Laws VAT and Sales Tax Tue, 16 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172247