https://www.taxtmi.com/caselaws?id=158806 Under the concessional sales-tax scheme, a selling dealer is entitled to the concessional rate once the prescribed declaration in Form XVII is obtained in the required manner, and the seller is not responsible for the purchasing dealer's later misuse or false representation. Liability for contravention rests on the purchasing dealer, so the seller cannot be denied the concession or penalised for the buyer's breach. The article also notes that writ jurisdiction may be exercised despite an alternative statutory appeal where the assessment is without jurisdiction, and that Section 10(3) does not apply where the seller has not produced any false document to support an incorrect claim. en-us Thu, 12 Oct 2006 00:00:00 +0530 Wed, 21 Feb 2024 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158806 Under the concessional sales-tax scheme, a selling dealer is entitled to the concessional rate once the prescribed declaration in Form XVII is obtained in the required manner, and the seller is not responsible for the purchasing dealer's later misuse or false representation. Liability for contravention rests on the purchasing dealer, so the seller cannot be denied the concession or penalised for the buyer's breach. The article also notes that writ jurisdiction may be exercised despite an alternative statutory appeal where the assessment is without jurisdiction, and that Section 10(3) does not apply where the seller has not produced any false document to support an incorrect claim. Case-Laws VAT and Sales Tax Thu, 12 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158806