https://www.taxtmi.com/caselaws?id=158809 Sales made against Form XVII under section 3(3) of the Tamil Nadu General Sales Tax Act attracted concessional treatment only when the declaration conditions were satisfied. Where the Form XVII conditions were contravened or misused, the liability to tax and penalty fell on the purchasing dealer, not the selling dealer. Recovery of the differential tax from the seller under the proviso to section 3(3)(b) was inconsistent with the statutory scheme and binding precedents. The demand raised against the seller was therefore unsustainable. en-us Mon, 20 Nov 2006 00:00:00 +0530 Thu, 07 Nov 2013 15:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158809 Sales made against Form XVII under section 3(3) of the Tamil Nadu General Sales Tax Act attracted concessional treatment only when the declaration conditions were satisfied. Where the Form XVII conditions were contravened or misused, the liability to tax and penalty fell on the purchasing dealer, not the selling dealer. Recovery of the differential tax from the seller under the proviso to section 3(3)(b) was inconsistent with the statutory scheme and binding precedents. The demand raised against the seller was therefore unsustainable. Case-Laws VAT and Sales Tax Mon, 20 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158809