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2009 (6) TMI 944 - KERALA HIGH COURTWhether form 25A is not required to be furnished by a dealer if he is first seller of goods falling under the Fifth Schedule? Held that:- Even if form 25A was obtained and produced by the respondent, the same would have served the very same purpose of getting details of the purchasers who are registered dealers in the State. In other words, in our view, the sale bills will serve the purpose of form 25A, when the first sale is to a registered dealer in the State. Therefore the later order of the Tribunal allowing the claim in favour of the respondent-assessee is correct and is in accordance with rule 32(13C) of the Rules. The first order of the Tribunal issued for this year was patently wrong as it was against the express provision in the rule. There is nothing wrong in the Tribunal correcting it through review proceedings.
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