https://www.taxtmi.com/caselaws?id=152124 A selling dealer's entitlement to a concessional sales tax rate depended on obtaining and furnishing the prescribed purchaser's declaration under the statutory scheme. Once that declaration was duly produced, the dealer satisfied the formal condition for the concession and was not required to verify the truth of the purchaser's stated end-use or later misuse of the goods. Any false or inaccurate declaration attracted consequences against the purchasing dealer under the Act, not denial of the concession to the seller unless the statute expressly provided otherwise. The commentary therefore supports the view that the concessional rate cannot be refused merely because the revenue disputes the declaration or the purchaser's actual use. en-us Wed, 05 Jul 1978 00:00:00 +0530 Tue, 25 Jun 2013 11:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152124 A selling dealer's entitlement to a concessional sales tax rate depended on obtaining and furnishing the prescribed purchaser's declaration under the statutory scheme. Once that declaration was duly produced, the dealer satisfied the formal condition for the concession and was not required to verify the truth of the purchaser's stated end-use or later misuse of the goods. Any false or inaccurate declaration attracted consequences against the purchasing dealer under the Act, not denial of the concession to the seller unless the statute expressly provided otherwise. The commentary therefore supports the view that the concessional rate cannot be refused merely because the revenue disputes the declaration or the purchaser's actual use. Case-Laws VAT and Sales Tax Wed, 05 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152124