https://www.taxtmi.com/caselaws?id=158497 Under the Tamil Nadu General Sales Tax Act, concessional purchase on form XVII is confined to goods used as identifiable component parts of the finished product; goods consumed merely as raw materials do not satisfy section 3(3). On that reading, aluminium ingots used to manufacture aluminium conductors were not component parts, so the declaration was not properly available. Failure, without reasonable excuse, to use the goods for the declared purpose also attracts penalty under section 23, read with sections 3(3) and 45(2)(e), as an anti-avoidance measure. The narrower view limiting penalty to resale as spare parts was rejected. en-us Tue, 31 Oct 1995 00:00:00 +0530 Tue, 29 Oct 2013 17:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158497 Under the Tamil Nadu General Sales Tax Act, concessional purchase on form XVII is confined to goods used as identifiable component parts of the finished product; goods consumed merely as raw materials do not satisfy section 3(3). On that reading, aluminium ingots used to manufacture aluminium conductors were not component parts, so the declaration was not properly available. Failure, without reasonable excuse, to use the goods for the declared purpose also attracts penalty under section 23, read with sections 3(3) and 45(2)(e), as an anti-avoidance measure. The narrower view limiting penalty to resale as spare parts was rejected. Case-Laws VAT and Sales Tax Tue, 31 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158497