https://www.taxtmi.com/caselaws?id=190345 A conflict arose on whether an assessee could claim exemption from sales tax on purchases from dealers who had already paid tax without producing Form III-C(2) under the U.P. Sales Tax Rules. One line of authority treated the prescribed form as a mandatory condition for exemption, while another accepted other documentary evidence from the selling dealers as sufficient. The controversy was not finally decided in the revision and was considered important enough to be placed before the Chief Justice for constitution of a larger Bench. en-us Thu, 18 Aug 1983 00:00:00 +0530 Mon, 13 Feb 2017 12:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190345 A conflict arose on whether an assessee could claim exemption from sales tax on purchases from dealers who had already paid tax without producing Form III-C(2) under the U.P. Sales Tax Rules. One line of authority treated the prescribed form as a mandatory condition for exemption, while another accepted other documentary evidence from the selling dealers as sufficient. The controversy was not finally decided in the revision and was considered important enough to be placed before the Chief Justice for constitution of a larger Bench. Case-Laws VAT and Sales Tax Thu, 18 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190345