https://www.taxtmi.com/caselaws?id=341164 A declaration form issued in 2010 pursuant to a later registration order was treated as valid for purchases made between 26.12.2006 and 31.3.2007, because the form had to be read in harmony with the registration and the object of the taxing provision. Section 3-D fastens liability on the first purchaser only when a valid Form-III C (2) is not issued by the selling dealer, and Rule 12-B(4) could not be applied so rigidly as to defeat that statutory purpose. The assessee was therefore entitled to the benefit of the form, and the tax liability could not be sustained on the basis adopted by the authorities. en-us Wed, 29 Mar 2017 00:00:00 +0530 Tue, 04 Apr 2017 09:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341164 A declaration form issued in 2010 pursuant to a later registration order was treated as valid for purchases made between 26.12.2006 and 31.3.2007, because the form had to be read in harmony with the registration and the object of the taxing provision. Section 3-D fastens liability on the first purchaser only when a valid Form-III C (2) is not issued by the selling dealer, and Rule 12-B(4) could not be applied so rigidly as to defeat that statutory purpose. The assessee was therefore entitled to the benefit of the form, and the tax liability could not be sustained on the basis adopted by the authorities. Case-Laws VAT and Sales Tax Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341164