1994 (9) TMI 333

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....se. The declarations in form 25 which the petitioner produced before the assessing authority to claim exemption in respect of the sales alleged to have been effected to assessable dealers within the State were found to be defective. Petitioner was apprised of the defects in the declarations by the pre-assessment notice. One of the defects noted was that the sales were alleged to have been effected....

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....t long back that the form 25 declarations were defective and were not acceptable, no attempt was made by the petitioner to rectify the defects in the form 25 declarations or to adduce other evidence in the case to show that the sales have actually been effected to other assessable dealers within the State. He did not choose to avail of any opportunity to produce any document before the Appellate A....