https://www.taxtmi.com/caselaws?id=128741 The court affirmed the Tribunal's decision that the selling dealer is entitled to the concessional rate of taxation under Section 8(1) of the Central Sales Tax Act for sales of tractors to two tea estates. The court emphasized that the selling dealer's entitlement to the lower rate is based on the declarations provided by the purchasing dealers and not on verifying the actual use of the goods by the purchasing dealer. The court dismissed the petition, stating that compliance with the declaration requirements suffices to claim the lower tax rate. en-us Wed, 07 Nov 1962 00:00:00 +0530 Wed, 10 Apr 2013 17:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128741 The court affirmed the Tribunal's decision that the selling dealer is entitled to the concessional rate of taxation under Section 8(1) of the Central Sales Tax Act for sales of tractors to two tea estates. The court emphasized that the selling dealer's entitlement to the lower rate is based on the declarations provided by the purchasing dealers and not on verifying the actual use of the goods by the purchasing dealer. The court dismissed the petition, stating that compliance with the declaration requirements suffices to claim the lower tax rate. Case-Laws VAT and Sales Tax Wed, 07 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128741