https://www.taxtmi.com/caselaws?id=136049 Blank declaration forms under the sales tax rules are issued only to facilitate purchase of raw materials for intended manufacture; at that stage, the authority cannot test whether the eventual sale will qualify for concessional tax under Section 3(3). The assessment of whether the selling dealer's turnover attracts the normal or concessional rate is a matter for assessment, not for advance decision when the form is sought. The authority therefore acted without jurisdiction in refusing the forms on the basis of a proposed future ineligibility, and the writ relief in favour of the assessee was upheld. en-us Wed, 30 Sep 1964 00:00:00 +0530 Wed, 17 Apr 2013 16:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=136049 Blank declaration forms under the sales tax rules are issued only to facilitate purchase of raw materials for intended manufacture; at that stage, the authority cannot test whether the eventual sale will qualify for concessional tax under Section 3(3). The assessment of whether the selling dealer's turnover attracts the normal or concessional rate is a matter for assessment, not for advance decision when the form is sought. The authority therefore acted without jurisdiction in refusing the forms on the basis of a proposed future ineligibility, and the writ relief in favour of the assessee was upheld. Case-Laws VAT and Sales Tax Wed, 30 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=136049