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Claim of sales tax exemption on rice bran - It is not for the selling dealer to go after the purchasing dealer to find out as to in what manner he utilized the goods which it has purchased on the strength of the Declaration Forms in order to be entitled to the deduction. Such a requirement would fasten an impossible burden on the selling dealer. - HC

VAT and Sales Tax - Claim of sales tax exemption on rice bran - It is not for the selling dealer to go after the purchasing dealer to find out as to in what manner he utilized the goods, which it has .....

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