2010 (9) TMI 964

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....l, Chandigarh has referred the following question of law under section 42 of the Haryana General Sales Tax Act, 1973 (for short, "the Act") for the opinion of this court, arising out of its order dated June 15, 2000 in S.T.A. No. 37 of 1998-99: "Whether, on the facts and in the circumstances of the case, claim of sales made to registered dealers can be allowed in terms of subclause (ii) of clau....

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.... said claim, revisional authority exercising suo motu jurisdiction disallowed the same on the ground that the buyer-dealer was in fact unregistered and was non-existent and had used forms which had been stolen from the office of the Department. On appeal of the dealer to the Tribunal, this view was reversed with the observation that the forms being admittedly genuine, the assesseedealer had no mea....

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....es and seal of issuing authority. The seal on these forms is exactly similar to the seal or accepted forms. The ink is also similar and therefore any person with ordinary prudence cannot be held guilty if he believes that forms are genuine and issued in ordinary course of business. In the absence of presumption of knowledge by a public notice, the guilt cannot be passed on to the dealer who accept....

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....] 18 STC 222 (SC) and Chunni Lal Parshadi Lal v. Commissioner of Sales Tax, U.P., Lucknow [1986] 62 STC 112 (SC). We are unable to accept the submission. The judgments relied upon do not advance the submission on behalf of the State. Only requirement is that the selling dealer has to satisfy himself that the purchasing dealer was genuine. Once the purchasing dealer has furnished genuine declara....