https://www.taxtmi.com/caselaws?id=303689 A selling dealer cannot be fastened with differential sales tax or penalty merely because the purchasing dealer furnished a false Form XVII declaration to obtain concessional tax treatment. The Madras HC noted that the record did not show any effective enquiry against the purchasing dealer and that liability for a false declaration ordinarily rests on the purchaser, unless the purchaser is shown to be non-existent or bogus and the statutory basis for action against the seller is independently established. The Tribunal's deletion of the differential tax and penalty was therefore upheld, and the revision failed. en-us Mon, 03 Jun 2019 00:00:00 +0530 Fri, 05 Aug 2022 20:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303689 A selling dealer cannot be fastened with differential sales tax or penalty merely because the purchasing dealer furnished a false Form XVII declaration to obtain concessional tax treatment. The Madras HC noted that the record did not show any effective enquiry against the purchasing dealer and that liability for a false declaration ordinarily rests on the purchaser, unless the purchaser is shown to be non-existent or bogus and the statutory basis for action against the seller is independently established. The Tribunal's deletion of the differential tax and penalty was therefore upheld, and the revision failed. Case-Laws VAT and Sales Tax Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303689