https://www.taxtmi.com/caselaws?id=158359 Concessional sales tax under G.O. Ms. No. 172 was restricted to goods sold to specified entities for their own use or captive consumption. Nationalised banks that ordered asbestos cement sheets but neither received nor took delivery of them did not satisfy this condition, because the sheets were delivered directly to customers who used them for poultry sheds and other purposes. The findings on delivery and actual use were factual and raised no question of law. Consequently, the concessional tax rate was unavailable and the assessee's claim failed. 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 Concessional sales tax under G.O. Ms. No. 172 was restricted to goods sold to specified entities for their own use or captive consumption. Nationalised banks that ordered asbestos cement sheets but neither received nor took delivery of them did not satisfy this condition, because the sheets were delivered directly to customers who used them for poultry sheds and other purposes. The findings on delivery and actual use were factual and raised no question of law. Consequently, the concessional tax rate was unavailable and the assessee's claim failed. Case-Laws VAT and Sales Tax Mon, 11 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158359