https://www.taxtmi.com/caselaws?id=200153 Tax liability could not be fastened on the selling dealer where the purchasing dealer furnished the prescribed declaration for exemption under the statutory scheme continuing from section 12 of the Madhya Pradesh General Sales Tax Act, 1958 into the Madhya Pradesh Commercial Tax Act, 1994. The High Court noted that the declaration showed no apparent defect or reason for the seller to doubt the purchaser's entitlement, so the seller was not required to independently verify the purchaser's eligibility. On that scheme, any liability lay on the purchasing dealer, not the seller in such circumstances, and the impugned orders were quashed as unsustainable. en-us Thu, 26 Apr 2012 00:00:00 +0530 Thu, 22 Mar 2018 12:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200153 Tax liability could not be fastened on the selling dealer where the purchasing dealer furnished the prescribed declaration for exemption under the statutory scheme continuing from section 12 of the Madhya Pradesh General Sales Tax Act, 1958 into the Madhya Pradesh Commercial Tax Act, 1994. The High Court noted that the declaration showed no apparent defect or reason for the seller to doubt the purchaser's entitlement, so the seller was not required to independently verify the purchaser's eligibility. On that scheme, any liability lay on the purchasing dealer, not the seller in such circumstances, and the impugned orders were quashed as unsustainable. Case-Laws VAT and Sales Tax Thu, 26 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200153