https://www.taxtmi.com/caselaws?id=335820 A duly issued ST-1 declaration form under the Delhi Sales Tax Act remained valid despite overwritings and corrections, because the Rules did not impose any inherent expiry on an already issued form and Rule 8(9) treated such forms as continuing until surrendered on cancellation of registration. The Revenue's circular could not override the statutory scheme or retrospectively curtail the benefit available under the Act and Rules. Where the goods sold were within the purchasing dealer's registration coverage and the corrections did not show a false transaction, the deduction could not be denied. The rejection of the ST-1 forms was therefore unsustainable. en-us Wed, 30 Nov 2016 00:00:00 +0530 Sat, 10 Dec 2016 16:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335820 A duly issued ST-1 declaration form under the Delhi Sales Tax Act remained valid despite overwritings and corrections, because the Rules did not impose any inherent expiry on an already issued form and Rule 8(9) treated such forms as continuing until surrendered on cancellation of registration. The Revenue's circular could not override the statutory scheme or retrospectively curtail the benefit available under the Act and Rules. Where the goods sold were within the purchasing dealer's registration coverage and the corrections did not show a false transaction, the deduction could not be denied. The rejection of the ST-1 forms was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335820