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<h1>Assessee cannot claim concessional tax rate based on declarations in form XII-A if goods not specified</h1> The High Court of Madhya Pradesh held that an assessee cannot claim a concessional rate of tax solely based on declarations in form XII-A if the goods are ... - The High Court of Madhya Pradesh held that an assessee cannot claim a concessional rate of tax based solely on the production of declarations in form XII-A if the goods are not specified in the registration certificate of the purchasing dealer. This decision was based on a previous Full Bench ruling.