TMI Blog2010 (9) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... t was not satisfied about genuineness of the stand of the assesseedealer that he had satisfied himself about the genuineness of the forms and the purchasing dealer. In such circumstances, deduction allowed by the assessing authority as upheld by the Tribunal could not be held to be illegal. Accordingly, we answer the question proposed against the State and in favour of the respondent. The reference is disposed of accordingly. - 7 of 2008 - - - Dated:- 1-9-2010 - ADARSH KUMAR GOEL , J. The judgment of the court was delivered by ADARSH KUMAR GOEL J. The Haryana Tax Tribunal, Chandigarh has referred the following question of law under section 42 of the Haryana General Sales Tax Act, 1973 (for short, the Act ) for the opinion o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine forms was in fact registered dealer or not. The finding recorded is as under: I have also seen these forms. They carry the seal of the issuing office. They also carried the initials of issuing authority. They also carry the name and address of the above Pawan Trading Company and also its alleged registration No. The Department concedes that no action was taken against this Pawan Trading Company because this was not a registered dealer. It is difficult to imagine as to how did the so called stolen forms carry the seal and signatures of the issuing authority. The format of the form requires that full address and registration of the firm to whom these forms are issued will be filled in and authenticated by the signatures and seal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchasing dealer was genuine. Once the purchasing dealer has furnished genuine declarations duly issued by the Department, it could not be held that the selling dealer acted negligently or did not satisfy himself about the genuineness of the purchasing dealer. Finding recorded by the Tribunal referred to above clearly shows that the forms carried the seal of the issuing office and initials of the issuing authority. They also carried the name and address of the purchasing dealer and its alleged registration number. The Department did not take any action against the purchasing dealer. It is not a case where the Department was not satisfied about genuineness of the stand of the assesseedealer that he had satisfied himself about the genuinene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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