Concessional sales tax requires registration certificate entries; form XII-A declarations alone do not satisfy the statutory conditions.

Concessional sales tax is unavailable where the purchasing dealer's registration certificate does not specify the goods as raw materials, even if form XII-A declarations are produced. The controlling Full Bench principle treats the declaration form as insufficient by itself; the statutory conditions for concessional taxation must also be satisfied through proper registration entries. As the relevant goods were not entered in the purchasers' certificates, the assessee could not claim the concessional rate solely on the basis of form XII-A declarations.

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Issues: Whether an assessee can claim concessional rate of tax merely on the production of declarations in form XII-A when the goods covered by those declarations are not specified in the purchasing dealers' registration certificates as raw materials.

Analysis: The question was governed by the statutory conditions for concessional taxation under the sales tax law. The declarations in form XII-A were produced by registered purchasing dealers, but it was an admitted fact that the relevant goods were not entered in their registration certificates as raw materials. The controlling Full Bench ruling had already held that production of the declaration form alone does not satisfy the requirement for concessional rate where the goods are not so specified in the purchasing dealer's certificate of registration.

Conclusion: The assessee was not entitled to claim concessional rate of tax solely on the basis of form XII-A declarations.

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