https://www.taxtmi.com/caselaws?id=150198 Section 3(3) grants a concessional rate of tax when goods are sold to another dealer for use as component parts of goods in the First Schedule to be manufactured and sold within the State. Production of the buyer's prescribed form XVII declaration satisfied the statutory requirement for the selling dealer, and no further proof of collateral facts was necessary once the declaration was filed. The authority could not deny the concession merely by characterising the motors as accessories, because the valid declaration controlled the entitlement where the other statutory conditions were met. The seller was therefore entitled to the concessional rate of tax. en-us Wed, 04 Aug 1971 00:00:00 +0530 Fri, 10 May 2013 10:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150198 Section 3(3) grants a concessional rate of tax when goods are sold to another dealer for use as component parts of goods in the First Schedule to be manufactured and sold within the State. Production of the buyer's prescribed form XVII declaration satisfied the statutory requirement for the selling dealer, and no further proof of collateral facts was necessary once the declaration was filed. The authority could not deny the concession merely by characterising the motors as accessories, because the valid declaration controlled the entitlement where the other statutory conditions were met. The seller was therefore entitled to the concessional rate of tax. Case-Laws VAT and Sales Tax Wed, 04 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150198