https://www.taxtmi.com/caselaws?id=151557 Under section 3(3), concessional tax on sales of First Schedule goods is established when the sale is to another dealer and the prescribed declaration is furnished. The selling dealer need not independently prove that the purchaser actually used the goods as component parts in the manufactured product; production of the valid form XVII declaration is the statutory mode of proving entitlement. If the purchaser makes a false declaration or misuses the goods, the Act provides separate penalties against the purchaser under sections 23 and 45(2)(e). The Madras HC therefore upheld concessional treatment on the declarations produced. en-us Wed, 22 Jun 1977 00:00:00 +0530 Fri, 07 Jun 2013 14:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151557 Under section 3(3), concessional tax on sales of First Schedule goods is established when the sale is to another dealer and the prescribed declaration is furnished. The selling dealer need not independently prove that the purchaser actually used the goods as component parts in the manufactured product; production of the valid form XVII declaration is the statutory mode of proving entitlement. If the purchaser makes a false declaration or misuses the goods, the Act provides separate penalties against the purchaser under sections 23 and 45(2)(e). The Madras HC therefore upheld concessional treatment on the declarations produced. Case-Laws VAT and Sales Tax Wed, 22 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151557