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2012 (1) TMI 146 - HC - VAT and Sales TaxExemption from Purchase Tax - Madhya Pradesh Commercial Tax Act, 1994 - Held that:- Unless there is something on the face of it to suggest to the seller that the declaration is not valid or the person submitting the declaration is not entitled to give such declaration, the seller cannot be expected to get the certificate or the eligibility investigated. In fact section 21 of the 1994 Act itself casts liability upon the purchasing dealer. The impugned orders were not correct in imposing liability upon the petitioner, who has sold goods without charging tax on the account of the declaration furnished by the Maihar Cement - petition allowed.
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