https://www.taxtmi.com/caselaws?id=192291 Exemption against sales claimed on Forms 3-A depends on proof that the forms were actually issued by the alleged dealer and that the record supports the claim. For sales to M/s. Kishan Lai Padam Kumar, Muzaffarnagar, the exemption was disallowed because the forms were not issued to the assessee and the dealer was untraceable. For sales to M/s. National Iron Depot, Haldwani, the exemption was allowed because the firm was registered, the forms were issued, and its existence was not disputed; the claim was accepted to the extent supported by the disclosed sales record. en-us Tue, 03 Dec 1985 00:00:00 +0530 Tue, 23 May 2017 17:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192291 Exemption against sales claimed on Forms 3-A depends on proof that the forms were actually issued by the alleged dealer and that the record supports the claim. For sales to M/s. Kishan Lai Padam Kumar, Muzaffarnagar, the exemption was disallowed because the forms were not issued to the assessee and the dealer was untraceable. For sales to M/s. National Iron Depot, Haldwani, the exemption was allowed because the firm was registered, the forms were issued, and its existence was not disputed; the claim was accepted to the extent supported by the disclosed sales record. Case-Laws VAT and Sales Tax Tue, 03 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192291