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TMI Blog1992 (7) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... case. Pursuant to the direction a case has been stated and the following question has been referred for opinion: "Whether the declaration forms which were furnished by M/s. Bishnu Stores, Malgodown, Cuttack, should have been accepted?" 2.. For the assessment year 1971-72 the dealer claimed deduction of Rs. 1,30,237.86 under section 5(2)(A)(a)(ii) of the Act in respect of sales claimed to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e declaration forms was not doubted and merely because some enquiries were conducted behind the back of the assessee which allegedly revealed that the purchaser did not function during the assessment year 1971-72, that would not disentitle the dealer from getting deduction under section 5(2)(A)(a)(ii). The Tribunal came to hold that the authorities had not recorded any finding that the declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to produce the purchaser the declaration forms were not to be accepted. Reliance was placed on a decision of this Court in the case of Ramprasad Tormal v. State of Orissa [1970] 25 STC 38. We find that the question whether claim of deduction has to be allowed would depend on several factors. In Ramprasad Tormal's case [1970] 25 STC 38 (Orissa) it was observed that if genuineness of the declara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by this Court in State of Orissa v. Santosh Kumar Co. [1983] 54 STC 322 once a certificate of registration is issued to a person and he becomes a registered dealer, he is entitled to certain benefits under the Act. Certificates granted by the public officers have their value and people in the commercial field would in normal course accept such certificates to be genuine. Considering the factual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ser is not a requirement in law for getting the deduction. In the aforesaid premises, we are of the view that the conclusion of the Tribunal that the dealer was entitled to deduction and the direction given to the assessing officer to accept the declaration forms and allow the claim of deduction is in order. The answer to the question referred to is in the affirmative. The reference is according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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