https://www.taxtmi.com/caselaws?id=156648 Concessional tax under section 5(3) of the Kerala General Sales Tax Act depended not only on production of form No. 18 declarations but also on the statutory requirement that the goods sold be capable of use as component parts of goods listed in the First Schedule. Super enamelled copper wire was found not to satisfy that condition, so the claimed concessional rate was rejected. Earlier authorities relied on by the assessee were distinguished because they did not involve the additional Kerala-specific statutory condition, and new questions of law not raised before the Tribunal were held outside the scope of revision. en-us Tue, 06 Feb 1990 00:00:00 +0530 Mon, 23 Sep 2013 13:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156648 Concessional tax under section 5(3) of the Kerala General Sales Tax Act depended not only on production of form No. 18 declarations but also on the statutory requirement that the goods sold be capable of use as component parts of goods listed in the First Schedule. Super enamelled copper wire was found not to satisfy that condition, so the claimed concessional rate was rejected. Earlier authorities relied on by the assessee were distinguished because they did not involve the additional Kerala-specific statutory condition, and new questions of law not raised before the Tribunal were held outside the scope of revision. Case-Laws VAT and Sales Tax Tue, 06 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156648