https://www.taxtmi.com/caselaws?id=190949 A registered dealer purchasing goods from another registered dealer under the Delhi Sales Tax Act, 1975 was not liable to have sales tax charged where a valid ST-I declaration form was furnished. The statutory scheme excludes such sales from the seller's taxable turnover, and the second proviso to the turnover provision makes the prescribed declaration the condition for deduction. Once the ST-I form is supplied, the selling dealer cannot lawfully recover sales tax from the purchaser, and any attempt to do so would be contrary to the Act and attract the statutory consequence for unlawful collection of tax. en-us Wed, 14 Nov 1984 00:00:00 +0530 Fri, 10 Mar 2017 17:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190949 A registered dealer purchasing goods from another registered dealer under the Delhi Sales Tax Act, 1975 was not liable to have sales tax charged where a valid ST-I declaration form was furnished. The statutory scheme excludes such sales from the seller's taxable turnover, and the second proviso to the turnover provision makes the prescribed declaration the condition for deduction. Once the ST-I form is supplied, the selling dealer cannot lawfully recover sales tax from the purchaser, and any attempt to do so would be contrary to the Act and attract the statutory consequence for unlawful collection of tax. Case-Laws VAT and Sales Tax Wed, 14 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190949