https://www.taxtmi.com/caselaws?id=158294 Concessional sales tax applied where a registered manufacturer purchased goods from the Forest Department as raw materials and used them to produce First Schedule goods. The statutory conditions for the concessional rate were satisfied. The State Government and its departments were deemed dealers, and the Government was treated as a registered dealer for tax collection; the Forest Department therefore could not refuse Form XVII on the basis that it was unregistered. A tender condition requiring tax at the prevailing rate could not override the statutory concession. Form XVII declarations were to be processed, and excess tax collected above the concessional rate was refundable. en-us Thu, 02 Mar 1995 00:00:00 +0530 Sat, 19 Oct 2013 17:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158294 Concessional sales tax applied where a registered manufacturer purchased goods from the Forest Department as raw materials and used them to produce First Schedule goods. The statutory conditions for the concessional rate were satisfied. The State Government and its departments were deemed dealers, and the Government was treated as a registered dealer for tax collection; the Forest Department therefore could not refuse Form XVII on the basis that it was unregistered. A tender condition requiring tax at the prevailing rate could not override the statutory concession. Form XVII declarations were to be processed, and excess tax collected above the concessional rate was refundable. Case-Laws VAT and Sales Tax Thu, 02 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158294