https://www.taxtmi.com/caselaws?id=129005 Under the concessional levy scheme in section 3(3), delay in furnishing prescribed declaration forms does not defeat the claim where the forms were not supplied in time because of departmental refusal rather than any fault of the assessee. The provision and Rule 22 require prescribed declarations, but a delay caused by the department can be condoned for concession purposes. The text also states that groundnut oil used in manufacturing vanaspati is a component part and identifiable constituent of the finished product, and identifiability may be established by reliable means, including chemical identification. The lower rate therefore applies where these conditions are satisfied. en-us Thu, 15 Apr 1965 00:00:00 +0530 Tue, 16 Apr 2013 12:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129005 Under the concessional levy scheme in section 3(3), delay in furnishing prescribed declaration forms does not defeat the claim where the forms were not supplied in time because of departmental refusal rather than any fault of the assessee. The provision and Rule 22 require prescribed declarations, but a delay caused by the department can be condoned for concession purposes. The text also states that groundnut oil used in manufacturing vanaspati is a component part and identifiable constituent of the finished product, and identifiability may be established by reliable means, including chemical identification. The lower rate therefore applies where these conditions are satisfied. Case-Laws VAT and Sales Tax Thu, 15 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129005