https://www.taxtmi.com/caselaws?id=153277 Exemption under serial No. 56 could not be refused merely because raw materials were purchased from growers rather than registered dealers. The court noted that the scheme was intended to support new industries for five years from commencement of production, and that Form D was meant to support the exemption claim before the department, not only in transactions between registered dealers. The notification and the later form also indicated that, where purchase tax was leviable, the declaration was to accompany the dealer's return. As the assessee furnished Form D for the full turnover and the purchases were liable to purchase tax, the exemption remained available. en-us Thu, 22 Oct 1981 00:00:00 +0530 Sat, 20 Jul 2013 16:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153277 Exemption under serial No. 56 could not be refused merely because raw materials were purchased from growers rather than registered dealers. The court noted that the scheme was intended to support new industries for five years from commencement of production, and that Form D was meant to support the exemption claim before the department, not only in transactions between registered dealers. The notification and the later form also indicated that, where purchase tax was leviable, the declaration was to accompany the dealer's return. As the assessee furnished Form D for the full turnover and the purchases were liable to purchase tax, the exemption remained available. Case-Laws VAT and Sales Tax Thu, 22 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153277