https://www.taxtmi.com/caselaws?id=154192 Under section 5(3-A) of the Karnataka Sales Tax Act, concessional tax treatment is available where the dealer sells an identifiable constituent of the finished product and the purchaser uses it as a component part of goods in the Second Schedule. Rule 38-A requires form 37 as the statutory declaration supporting the claim. Once the prescribed declaration is duly furnished, the assessing authority cannot insist on additional proof of further circumstances to deny the concession. The declaration in the prescribed form is binding for the purposes of the claim, and the assessee is entitled to the concessional rate on that basis. en-us Tue, 03 Jan 1984 00:00:00 +0530 Sat, 10 Aug 2013 09:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154192 Under section 5(3-A) of the Karnataka Sales Tax Act, concessional tax treatment is available where the dealer sells an identifiable constituent of the finished product and the purchaser uses it as a component part of goods in the Second Schedule. Rule 38-A requires form 37 as the statutory declaration supporting the claim. Once the prescribed declaration is duly furnished, the assessing authority cannot insist on additional proof of further circumstances to deny the concession. The declaration in the prescribed form is binding for the purposes of the claim, and the assessee is entitled to the concessional rate on that basis. Case-Laws VAT and Sales Tax Tue, 03 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154192