https://www.taxtmi.com/caselaws?id=190951 A statutory deduction under the Punjab General Sales Tax regime depended on completion of Form ST XXII under Rule 26, and the seller could not be denied the benefit solely because the prescribed declaration had not been furnished. Where the purchasing dealer was under liquidation, the liquidator had to perform the purchaser's statutory role in relation to the form, and the assessing authority and other concerned parties were required to facilitate its execution. The Court held that the authorities had to cooperate to complete the statutory formality so the deduction claim could be reconsidered, and the assessment could be reviewed afresh in accordance with the declaration-form mechanism. en-us Fri, 05 Sep 1997 00:00:00 +0530 Fri, 10 Mar 2017 17:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190951 A statutory deduction under the Punjab General Sales Tax regime depended on completion of Form ST XXII under Rule 26, and the seller could not be denied the benefit solely because the prescribed declaration had not been furnished. Where the purchasing dealer was under liquidation, the liquidator had to perform the purchaser's statutory role in relation to the form, and the assessing authority and other concerned parties were required to facilitate its execution. The Court held that the authorities had to cooperate to complete the statutory formality so the deduction claim could be reconsidered, and the assessment could be reviewed afresh in accordance with the declaration-form mechanism. Case-Laws VAT and Sales Tax Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190951