https://www.taxtmi.com/caselaws?id=106202 A concessionary sales tax rate under section 5(3) of the Kerala General Sales Tax Act, 1963 applies only when all cumulative statutory conditions are met. The dealer must not only furnish the purchasing dealer's declaration in the prescribed form, but must also prove that the goods sold are capable of being used as component parts of goods listed in the First Schedule. Mere production of the declaration is insufficient without establishing that statutory nexus, and the reduced rate cannot be claimed unless both requirements are independently satisfied. en-us Wed, 10 Sep 1997 00:00:00 +0530 Thu, 22 Aug 2013 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106202 A concessionary sales tax rate under section 5(3) of the Kerala General Sales Tax Act, 1963 applies only when all cumulative statutory conditions are met. The dealer must not only furnish the purchasing dealer's declaration in the prescribed form, but must also prove that the goods sold are capable of being used as component parts of goods listed in the First Schedule. Mere production of the declaration is insufficient without establishing that statutory nexus, and the reduced rate cannot be claimed unless both requirements are independently satisfied. Case-Laws VAT and Sales Tax Wed, 10 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106202