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1971 (7) TMI 130 - SUPREME COURTWhether on the facts and in the circumstances of the case, the Tribunal was justified in disallowing the deduction of Rs. 1,06,306.08 from the gross turnover of the dealer on account of sales to various registered dealers? Whether a selling dealer is entitled to claim deductions from his taxable turnover of sales to purchasing registered dealers with respect to all the sales made until the date of the cancellation of the registration certificate of the purchasing dealers? Held that:- Appeal allowed. Unable to see how the questions which were sought to be referred were only of fact and were not of law. All the orders of the departmental authorities including the Tribunal appear to show that prima facie the assessee had complied with the requirements of the statute and the rules for the purpose of claiming deductions. So long as the sales were to dealers who were registered under the relevant sales tax laws and who had supplied declarations to the assessee in respect of the sales, the duty which was cast on the assessee had been prima facie performed
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