https://www.taxtmi.com/caselaws?id=150698 Once the selling dealer furnishes the prescribed declaration form for concessional tax under section 5(3) of the Kerala General Sales Tax Act, his statutory obligation is exhausted. The dealer is not responsible for the purchaser's later failure to use the goods for the declared manufacturing purpose, because the scheme of the Act and rule 28 place the burden of misuse on the purchasing dealer. The seller cannot be denied the concessional rate or subjected to reassessment merely on account of the purchaser's subsequent misapplication of the goods. en-us Thu, 08 Nov 1973 00:00:00 +0530 Tue, 21 May 2013 14:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150698 Once the selling dealer furnishes the prescribed declaration form for concessional tax under section 5(3) of the Kerala General Sales Tax Act, his statutory obligation is exhausted. The dealer is not responsible for the purchaser's later failure to use the goods for the declared manufacturing purpose, because the scheme of the Act and rule 28 place the burden of misuse on the purchasing dealer. The seller cannot be denied the concessional rate or subjected to reassessment merely on account of the purchaser's subsequent misapplication of the goods. Case-Laws VAT and Sales Tax Thu, 08 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150698