Seller-dealer can't be punished for mistake committed by purchasing dealer

CST & VAT: Delhi VAT - Where for assessment year 2000-01 assessee claimed deduction in respect of sale made to a registered dealer against Form ST-35, disallowance of deduction on plea that said form had been issued to purchasing dealer for previous assessment year 1999-2000 and had been taken by assessee without it being dated and with impermissible endorsement made on top converting into a form issued for assessment year 2000-01, was wrong