https://www.taxtmi.com/caselaws?id=148373 Production of the prescribed Form XVII declaration satisfied the selling dealer's statutory burden for concessional sales tax under section 3(3) of the Madras General Sales Tax Act, 1959. The seller was not required to prove actual end-use by the purchaser once the declaration was furnished. Any falsity in the declaration or misuse of the goods by the purchaser could attract statutory consequences for the purchasing dealer, but did not deprive the seller of the concession. Physical processes such as drilling or sizing did not change the essential character of the goods for this purpose, so the concessional rate remained available to the assessee. en-us Tue, 17 Oct 1967 00:00:00 +0530 Fri, 26 Apr 2013 12:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148373 Production of the prescribed Form XVII declaration satisfied the selling dealer's statutory burden for concessional sales tax under section 3(3) of the Madras General Sales Tax Act, 1959. The seller was not required to prove actual end-use by the purchaser once the declaration was furnished. Any falsity in the declaration or misuse of the goods by the purchaser could attract statutory consequences for the purchasing dealer, but did not deprive the seller of the concession. Physical processes such as drilling or sizing did not change the essential character of the goods for this purpose, so the concessional rate remained available to the assessee. Case-Laws VAT and Sales Tax Tue, 17 Oct 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148373