https://www.taxtmi.com/caselaws?id=234494 Concessional tax on sales to a specified Corporation under the Trade Tax Act is available when the dealer furnishes the prescribed declaration, here Form III-D under Rule 12-C, and no additional proof of a separate contract may be read into the provision unless expressly required. The text states that the assessee was authorised to supply fabricated and galvanised steel structures to the Corporation and the supplies were covered by Form III-D, so the statutory condition for concessional treatment was satisfied. On that basis, the reassessment and appellate orders were set aside and the revision succeeded. en-us Thu, 16 May 2013 00:00:00 +0530 Tue, 08 Jul 2014 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234494 Concessional tax on sales to a specified Corporation under the Trade Tax Act is available when the dealer furnishes the prescribed declaration, here Form III-D under Rule 12-C, and no additional proof of a separate contract may be read into the provision unless expressly required. The text states that the assessee was authorised to supply fabricated and galvanised steel structures to the Corporation and the supplies were covered by Form III-D, so the statutory condition for concessional treatment was satisfied. On that basis, the reassessment and appellate orders were set aside and the revision succeeded. Case-Laws VAT and Sales Tax Thu, 16 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234494