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TMI Blog1986 (1) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... on urged by counsel on both sides before us is relating to the interpretation of sub-rule (14) of rule 32 of the Kerala General Sales Tax Rules. As per the said rule a dealer in goods taxable at the point of last purchase in the State may prove that he is not the last purchaser by the production of a declaration in form 25 obtained from the person to whom he has sold the goods. The declaration is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the declarations cannot be accepted as there are indications in the bills issued as well as in the declarations that the purchaser had deducted the commission due to him from the price of the goods purchased by him. 3.. There is no dispute that the purchasers in all these cases are registered dealers. The particulars of registration are shown in the respective declarations issued by them. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ... When once the declaration in the prescribed statutory form is obtained from the purchasing dealer and furnished to the authorities, the selling dealer satisfies the requirements of the statute and he is entitled to claim the concessional rate of one per cent, irrespective of the correctness of the declaration or the manner in which the declarant subsequently acts........." A learned Judge of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compels the registration of all dealers who are liable to pay tax under section 5. Consequently, the exemption under entry 72 can extend only to those dealers who are in a position to establish that the sales in question were effected in favour of the dealers possessed of certificates of registration which is the best evidence to attract the exemption. Registration is the statutory proof of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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