Concessional sales tax rate depends on purchaser declaration alone where no further knowledge of end use was required.

The concessional rate under section 5(3) of the Kerala General Sales Tax Act, 1963 was available where the seller obtained the purchaser's declaration form for the relevant period. The text states that no further requirement then existed for the seller to know the ultimate use of the goods, and the production of the declaration satisfied the statutory condition. On that basis, the assessee qualified for the concession. The benefit under Government Notification S.R.O. No. 372 of 1992 was also treated as available, and the assessment was to be modified accordingly.

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Issues: Whether the assessee was entitled to concessional rate under section 5(3) of the Kerala General Sales Tax Act, 1963 on the strength of the purchaser's declaration form, and whether the benefit under Government Notification S.R.O. No. 372 of 1992 was available.

Analysis: The relevant period required only that a declaration be obtained from the purchaser for the concessional rate to apply. The judgment records that there was then no further condition that the seller must know the ultimate use of the goods. Since the declaration was produced in the present case, the assessee satisfied the statutory requirement for the concession.

Conclusion: The assessee was entitled to the concessional rate and the assessment was to be modified accordingly.

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