https://www.taxtmi.com/caselaws?id=300507 A dealer may rely on a purchasing dealer's registration certificate while it is valid at the time of the transaction, and later cancellation or a subsequent finding that the purchaser was non-genuine does not by itself invalidate use of declaration form ST-17A. Because the sales were made during the relevant assessment year, were recorded in the books, and were paid by account payee cheques, the selling dealer could not be fastened with misuse of the declaration form. The demand for differential sales tax, interest and penalty was therefore unsustainable. en-us Thu, 29 Sep 2016 00:00:00 +0530 Wed, 02 Mar 2022 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300507 A dealer may rely on a purchasing dealer's registration certificate while it is valid at the time of the transaction, and later cancellation or a subsequent finding that the purchaser was non-genuine does not by itself invalidate use of declaration form ST-17A. Because the sales were made during the relevant assessment year, were recorded in the books, and were paid by account payee cheques, the selling dealer could not be fastened with misuse of the declaration form. The demand for differential sales tax, interest and penalty was therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300507