https://www.taxtmi.com/caselaws?id=158359 The concessional sales tax under G.O. Ms. No. 172 was confined to goods sold to public sector undertakings, Government companies or co-operative societies for their own use or captive consumption. Where asbestos cement sheets were ordered by nationalised banks but delivered directly to third-party customers, the banks neither took delivery nor used the goods themselves. On those facts, the condition for concessional treatment was not satisfied, and the tax benefit was not admissible. The article also notes that the Tribunal's findings on delivery and use were findings of fact, leaving no question of law arising from them. en-us Mon, 11 Dec 1995 00:00:00 +0530 Tue, 22 Oct 2013 16:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158359 The concessional sales tax under G.O. Ms. No. 172 was confined to goods sold to public sector undertakings, Government companies or co-operative societies for their own use or captive consumption. Where asbestos cement sheets were ordered by nationalised banks but delivered directly to third-party customers, the banks neither took delivery nor used the goods themselves. On those facts, the condition for concessional treatment was not satisfied, and the tax benefit was not admissible. The article also notes that the Tribunal's findings on delivery and use were findings of fact, leaving no question of law arising from them. Case-Laws VAT and Sales Tax Mon, 11 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158359