Concessional sales tax requires goods to be specified in the purchaser's registration certificate, even with Form XII-A declaration.

A selling dealer may claim the concessional rate of tax under section 8(1) of the M.P. General Sales Tax Act, 1958 only if the statutory conditions are met in full. Rule 20(4) requires not only a duly signed Form XII-A declaration from the purchasing dealer, but also that the raw materials sold are specified in the purchaser's registration certificate. The declaration form does not override this additional requirement, and the selling dealer must verify compliance before extending the concession. Where the goods are not specified in the purchasing dealer's registration certificate, the concessional rate is not available.

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Issues: Whether a selling dealer who has obtained a declaration in Form XII-A from the purchasing dealer is entitled to the concessional rate of tax under section 8(1) of the M.P. General Sales Tax Act, 1958, when the goods sold are not specified in the purchasing dealer's registration certificate.

Analysis: The concessional rate under section 8(1) is an exception and is available only subject to the prescribed restrictions and conditions. Rule 20(4) requires both that the raw materials must be specified in the purchasing dealer's registration certificate and that the sale must be supported by a declaration in Form XII-A duly signed by the purchasing dealer. The declaration form does not by itself dispense with the further statutory condition that the goods must be shown in the purchaser's registration certificate. The selling dealer must satisfy himself that this condition is met; the concession cannot be claimed merely on the basis of the declaration if the goods are not so specified.

Conclusion: The assessee was not entitled to claim the concessional rate of tax under section 8(1) because the goods were not specified in the purchasing dealer's registration certificate.

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