1990 (6) TMI 213

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..... ssment under section 12(8) of the Act. Two other questions posed before the Tribunal having been refused, dealer has filed this application under section 24(2)(b) of the Act to call for a statement from the Tribunal on those two questions. 2. Both questions relate to refusal of deduction on account of nonproduction of declaration form as required under rule 27(2). The case of the dealer is tha .....

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..... s given by the purchasing dealer. 4.. Mere obtaining a declaration is not sufficient. In order to get the benefit of deduction the selling dealer is to produce the declaration in the prescribed form which is given by the purchasing dealer. Since law relating to deduction is clear, there is no scope for equity being attracted to such a case which provision is mandatory in nature. Mr. A.K. Ray, le .....

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