https://www.taxtmi.com/caselaws?id=277787 Commercial meaning in taxation was held to depend on popular and market understanding, so the remand for a finding on the common use of "Jaughat" was upheld. In relation to exemption for sales to registered dealers, non-filing of Form III-C(2) was treated as a procedural mode of proof rather than the exclusive method of establishing that the purchaser was registered. The assessee could rely on other evidence to satisfy the assessing authority. On that basis, failure to file the prescribed form did not by itself defeat exemption if the sale to a registered dealer was otherwise proved. en-us Tue, 04 May 1982 00:00:00 +0530 Mon, 24 Dec 2018 15:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277787 Commercial meaning in taxation was held to depend on popular and market understanding, so the remand for a finding on the common use of "Jaughat" was upheld. In relation to exemption for sales to registered dealers, non-filing of Form III-C(2) was treated as a procedural mode of proof rather than the exclusive method of establishing that the purchaser was registered. The assessee could rely on other evidence to satisfy the assessing authority. On that basis, failure to file the prescribed form did not by itself defeat exemption if the sale to a registered dealer was otherwise proved. Case-Laws VAT and Sales Tax Tue, 04 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277787