https://www.taxtmi.com/caselaws?id=158633 Concessional tax under Form XVII for specified sales of pulpwood is available only when the purchasing dealer uses the goods for the declared purpose. Under Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959, read with its second proviso, any differential tax arising from misuse of the declaration is recoverable from the purchaser. The scheme, together with the penalty provisions in Section 23 and Section 45(2)(e), places responsibility for breach of the declaration conditions on the buying dealer. The selling dealer is not liable for tax merely because the purchaser later misuses the goods. en-us Thu, 02 Jul 2009 00:00:00 +0530 Wed, 30 Apr 2014 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158633 Concessional tax under Form XVII for specified sales of pulpwood is available only when the purchasing dealer uses the goods for the declared purpose. Under Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959, read with its second proviso, any differential tax arising from misuse of the declaration is recoverable from the purchaser. The scheme, together with the penalty provisions in Section 23 and Section 45(2)(e), places responsibility for breach of the declaration conditions on the buying dealer. The selling dealer is not liable for tax merely because the purchaser later misuses the goods. Case-Laws VAT and Sales Tax Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158633