https://www.taxtmi.com/caselaws?id=420340 Form IV declarations for log purchases were treated as sufficient where they stated that the goods would be used in manufacturing or processing for sale, because the selling dealer was not required to verify the purchaser's actual post-sale use; any enquiry on misuse lay with the assessing authority. On that basis, rejection of the declarations was unjustified. The selling dealer was also not treated as having contravened the fifth proviso to Section 5(1) of the Orissa Sales Tax Act or the relevant Rate Chart entry, because any breach of the declaration undertaking exposed the purchasing dealer to liability, not the seller. The assessment and appellate orders were set aside. en-us Tue, 22 Mar 2022 00:00:00 +0530 Fri, 08 Aug 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420340 Form IV declarations for log purchases were treated as sufficient where they stated that the goods would be used in manufacturing or processing for sale, because the selling dealer was not required to verify the purchaser's actual post-sale use; any enquiry on misuse lay with the assessing authority. On that basis, rejection of the declarations was unjustified. The selling dealer was also not treated as having contravened the fifth proviso to Section 5(1) of the Orissa Sales Tax Act or the relevant Rate Chart entry, because any breach of the declaration undertaking exposed the purchasing dealer to liability, not the seller. The assessment and appellate orders were set aside. Case-Laws VAT / Sales Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420340