https://www.taxtmi.com/caselaws?id=150711 The court upheld the authorities' decision to deny the petitioners the benefit of a concessional tax rate based on C form declarations for sales to registered dealers, as the goods were not purchased for resale. Additionally, the court agreed with the authorities that the Housing Board was not a government department, making the D form declarations invalid for claiming a concessional tax rate. The petitioners were deemed ineligible for the concessional rate of tax, and the court dismissed the tax case with costs, accepting the Tribunal's determination that the Housing Board did not qualify as a government department. en-us Tue, 17 Jul 1973 00:00:00 +0530 Tue, 21 May 2013 16:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150711 The court upheld the authorities' decision to deny the petitioners the benefit of a concessional tax rate based on C form declarations for sales to registered dealers, as the goods were not purchased for resale. Additionally, the court agreed with the authorities that the Housing Board was not a government department, making the D form declarations invalid for claiming a concessional tax rate. The petitioners were deemed ineligible for the concessional rate of tax, and the court dismissed the tax case with costs, accepting the Tribunal's determination that the Housing Board did not qualify as a government department. Case-Laws VAT and Sales Tax Tue, 17 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150711