https://www.taxtmi.com/caselaws?id=158806 A selling dealer that obtains a duly completed and signed Form XVII is entitled to the concessional sales-tax rate and is not responsible for the purchasing dealer's subsequent misuse or breach of the declaration. Liability for a false declaration or non-compliant end use rests on the purchasing dealer, as the seller need not verify subsequent use of the goods. Writ jurisdiction remains available despite an alternative statutory appeal where an assessment lacks jurisdiction. Section 10(3) does not apply unless the seller knowingly produces a false document supporting an incorrect claim. Assessment and penalty imposed on the selling dealer were therefore set aside. 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 A selling dealer that obtains a duly completed and signed Form XVII is entitled to the concessional sales-tax rate and is not responsible for the purchasing dealer's subsequent misuse or breach of the declaration. Liability for a false declaration or non-compliant end use rests on the purchasing dealer, as the seller need not verify subsequent use of the goods. Writ jurisdiction remains available despite an alternative statutory appeal where an assessment lacks jurisdiction. Section 10(3) does not apply unless the seller knowingly produces a false document supporting an incorrect claim. Assessment and penalty imposed on the selling dealer were therefore set aside. Case-Laws VAT and Sales Tax Thu, 12 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158806