OM PRAKASH, J. ( 1 ) THIS is a revision by the Revenue against the judgment of the Sales Tax Tribunal, Bench II, meerut, dated 30th May, 1986. ( 2 ) ADMITTEDLY, the assessee, a registered dealer, sold the goods, liable to tax at the point of sale to consumer, to the purchasing dealer, a Haldwani firm, and claimed exemption on the basis of the form 3-A, which was obtained from the purchasing dealer. The Sales Tax Officer took the view that the form 3-A issued to the purchasing dealer, i. e. , Haldwani firm, was given by that firm to a ghaziabad firm and that the Haldwani firm is fictitious and a bogus firm and the registration thereof has been cancelled. For these reasons, the exemption on the basis of form 3-A was not allowed to the assessee, i. e. , selling dealer. The Tribunal, however, accepted the contention of the selling dealer and allowed exemption. Aggrieved, the Revenue has come up in revision. The question for consideration is whether for the above reasons, the exemption can be refused to the selling dealer. ( 3 ) IT is not disputed that the form 3-A was issued by the department to the purchasing dealer. The contention of the selling dealer is that it obtained form 3-A from the purchasing dealer. ( 4 ) LET us have look at the scheme of the form 3-A as stated in Rule 12-A of the Sales Tax Rules, 1948. Sub-rule (6) of Rule 12-A says that form 3-A would be issued to a registered, dealer only when the Sales Tax Officer is satisfied that the requisition is genuine and reasonable. Under sub-rule (10) a purchasing dealer is prohibited from issuing a certificate except on a form duly obtained from the department and not declared obsolete or invalid. Sub-rule (11) enjoins upon a selling dealer not to accept any certificate from the purchasing dealer, unless it is furnished on a form duly obtained by the purchasing dealer in accordance with the provisions of the rules and not declared obsolete or invalid. Thus, a duty is cast upon both the purchasing dealer and selling dealer to issue and receive a form obtained under the rules which has not been declared obsolete or invalid. Sub-rule (16) prohibits a registered dealer from transferring a form lawfully obtained from the department to any person for unlawful purpose. Thus, a duty is cast upon both the purchasing dealer and selling dealer to issue and receive a form obtained under the rules which has not been declared obsolete or invalid. Sub-rule (16) prohibits a registered dealer from transferring a form lawfully obtained from the department to any person for unlawful purpose. There is no dispute that the form 3-A was obtained by the purchasing dealer from the sales tax office. It means the department was satisfied about the genuineness of the purchasing dealer and about the requisition that the same was genuine and reasonable. There is nothing for the selling dealer to entertain any doubt about the form 3-A passed on to it by the purchasing dealer. The case of the Revenue is that it transpired that the purchasing dealer was bogus and fictitious. That being so, the department would have made a declaration giving full description of form 3-A issued to the purchasing dealer that such form should not be accepted by any selling dealer. In the absence of any such declaration, the selling dealer would not have doubted the form and it committed no mistake in having accepted the form from the purchasing dealer. The form 3-A having been acquired from the purchasing dealer, to whom, admittedly, it was issued, it cannot be said that form 3-A was given by the purchasing dealer to the Ghaziabad firm. It is the purchasing dealer alone who can explain the misrepresentation made to the department that form 3-A was given to Ghaziabad concern. The selling dealer has nothing to do with the misrepresentation of the purchasing dealer and the former is entitled to claim exemption on the basis of form 3-A admittedly, issued to the purchasing dealer. ( 5 ) IN the result, the revision fails and is dismissed. There will be no order as to costs. .