https://www.taxtmi.com/caselaws?id=152589 A selling dealer may claim the concessional rate of tax under section 8(1) of the M.P. General Sales Tax Act, 1958 only if the statutory conditions are met in full. Rule 20(4) requires not only a duly signed Form XII-A declaration from the purchasing dealer, but also that the raw materials sold are specified in the purchaser's registration certificate. The declaration form does not override this additional requirement, and the selling dealer must verify compliance before extending the concession. Where the goods are not specified in the purchasing dealer's registration certificate, the concessional rate is not available. en-us Thu, 09 Oct 1975 00:00:00 +0530 Sat, 06 Jul 2013 17:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152589 A selling dealer may claim the concessional rate of tax under section 8(1) of the M.P. General Sales Tax Act, 1958 only if the statutory conditions are met in full. Rule 20(4) requires not only a duly signed Form XII-A declaration from the purchasing dealer, but also that the raw materials sold are specified in the purchaser's registration certificate. The declaration form does not override this additional requirement, and the selling dealer must verify compliance before extending the concession. Where the goods are not specified in the purchasing dealer's registration certificate, the concessional rate is not available. Case-Laws VAT and Sales Tax Thu, 09 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152589