https://www.taxtmi.com/caselaws?id=156822 A concessional sales tax notification covering machinery, plant, tools, spare parts and accessories applied where sales were made between registered dealers against the prescribed declaration for use in manufacture or processing within the State. If the declarations were genuine and there was no collusion or fabrication, the taxing authority could verify the declaration itself but could not refuse the concession by probing the purchaser's later actual use of the goods. On the facts stated, the electrical goods fell within the notified class and the concession could not be denied for alleged non-user by the purchaser. en-us Mon, 17 Nov 1986 00:00:00 +0530 Wed, 25 Sep 2013 13:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156822 A concessional sales tax notification covering machinery, plant, tools, spare parts and accessories applied where sales were made between registered dealers against the prescribed declaration for use in manufacture or processing within the State. If the declarations were genuine and there was no collusion or fabrication, the taxing authority could verify the declaration itself but could not refuse the concession by probing the purchaser's later actual use of the goods. On the facts stated, the electrical goods fell within the notified class and the concession could not be denied for alleged non-user by the purchaser. Case-Laws VAT and Sales Tax Mon, 17 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156822