https://www.taxtmi.com/caselaws?id=158943 At the stage of issuing form I-B for a sales tax concession, the authority cannot undertake a detailed factual inquiry into whether the goods will be used in manufacturing or whether the concession will ultimately be available. That enquiry is reserved for assessment. The authority may refuse issuance only if there is a clear legal bar to entitlement, not on a pre-emptive view of possible misuse or disputed factual eligibility. Any contravention or misuse can be dealt with during assessment in accordance with law, and the form must be issued where no such legal bar exists. en-us Wed, 19 Jun 1996 00:00:00 +0530 Mon, 11 Nov 2013 15:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158943 At the stage of issuing form I-B for a sales tax concession, the authority cannot undertake a detailed factual inquiry into whether the goods will be used in manufacturing or whether the concession will ultimately be available. That enquiry is reserved for assessment. The authority may refuse issuance only if there is a clear legal bar to entitlement, not on a pre-emptive view of possible misuse or disputed factual eligibility. Any contravention or misuse can be dealt with during assessment in accordance with law, and the form must be issued where no such legal bar exists. Case-Laws VAT and Sales Tax Wed, 19 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158943