https://www.taxtmi.com/caselaws?id=152957 A concessional sales tax claim under the Madhya Pradesh General Sales Tax Act, 1958 required strict compliance with the statutory conditions in section 8(1) and rule 20(4). A selling dealer could not rely on Form XII-A alone; he also had to verify that the goods sold were specified in the purchasing dealer's registration certificate as raw materials for manufacture. Where that inclusion was absent, the condition for concession was not satisfied, and the tax concession could not be claimed. The reference was answered against the assessee and in favour of the department. en-us Tue, 18 Mar 1980 00:00:00 +0530 Mon, 15 Jul 2013 10:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152957 A concessional sales tax claim under the Madhya Pradesh General Sales Tax Act, 1958 required strict compliance with the statutory conditions in section 8(1) and rule 20(4). A selling dealer could not rely on Form XII-A alone; he also had to verify that the goods sold were specified in the purchasing dealer's registration certificate as raw materials for manufacture. Where that inclusion was absent, the condition for concession was not satisfied, and the tax concession could not be claimed. The reference was answered against the assessee and in favour of the department. Case-Laws VAT and Sales Tax Tue, 18 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152957