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1964 (4) TMI 73 - SC - VAT and Sales TaxWhether the assessing officer was not wrong in allowing deduction of ₹ 2,40,000 for the quarter ending on 30-6-51 and ₹ 15,677-1-3 for the quarter ending on 30-9-51 from the respective gross turnover of the applicant? Held that:- Appeal dismissed. High Court came to a correct conclusion. The High Court is correct in holding that the production of declaration under rule 27(2) is not always obligatory on the part of a selling dealer when claiming the exemption. It is open to him to claim exemption by adducing other evidence so as to bring the transaction within the scope of section 5(2)(a)(ii) of the Act. In this case, the Sales Tax Officer was satisfied by a mere statement of the dealer and it has not been shown that in fact the registration certificate of the buying dealer, M/s. S. Lal and Co., did not contain the statement that the goods were intended for resale by him in Orissa.
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