https://www.taxtmi.com/caselaws?id=159492 Concessional sales tax entitlement could not be determined at the stage of issuing declaration forms unless the statute expressly authorised such prior adjudication. The Court held that issuance of form IB was a regulatory step and did not itself decide whether the goods were basic raw materials or whether the assessee qualified for the industrial policy concession under entry 26-D; those matters were reserved for assessment. By refusing the forms on merits, the authorities exceeded their lawful scope. The refusal was therefore unlawful, and the assessee was entitled to the declaration forms, subject to any separate statutory safeguards for revenue protection. en-us Thu, 14 May 1992 00:00:00 +0530 Tue, 26 Nov 2013 13:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159492 Concessional sales tax entitlement could not be determined at the stage of issuing declaration forms unless the statute expressly authorised such prior adjudication. The Court held that issuance of form IB was a regulatory step and did not itself decide whether the goods were basic raw materials or whether the assessee qualified for the industrial policy concession under entry 26-D; those matters were reserved for assessment. By refusing the forms on merits, the authorities exceeded their lawful scope. The refusal was therefore unlawful, and the assessee was entitled to the declaration forms, subject to any separate statutory safeguards for revenue protection. Case-Laws VAT and Sales Tax Thu, 14 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159492