https://www.taxtmi.com/caselaws?id=392866 Section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948 permits deduction for sales to a registered dealer for resale, or for use in manufacture of goods for sale where the goods are specified in the purchaser's registration certificate. Rule 26 and Form ST-IV regulate the declaration process, but the deduction cannot be refused merely because the sold goods are not separately listed in the registration certificate when the purchaser is registered for resale or trading, and omission to score the purchase purpose in the declaration form is not decisive in that setting. The deduction was therefore allowable and the disallowance was unsustainable. en-us Wed, 19 Feb 2020 00:00:00 +0530 Fri, 21 Aug 2020 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392866 Section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948 permits deduction for sales to a registered dealer for resale, or for use in manufacture of goods for sale where the goods are specified in the purchaser's registration certificate. Rule 26 and Form ST-IV regulate the declaration process, but the deduction cannot be refused merely because the sold goods are not separately listed in the registration certificate when the purchaser is registered for resale or trading, and omission to score the purchase purpose in the declaration form is not decisive in that setting. The deduction was therefore allowable and the disallowance was unsustainable. Case-Laws VAT and Sales Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392866