https://www.taxtmi.com/caselaws?id=161178 Concessional tax under section 3-G of the U.P. Trade Tax Act applies when the prescribed declaration in form III-D is furnished and bona fide accepted by the selling dealer. The proviso excluding goods purchased for resale or for use in manufacture or packing did not justify denying the concession on these facts. If the declaration is false, liability shifts to the purchasing dealer under section 3-B unless collusion between the buying and selling dealers is shown. As no collusion or deliberate acceptance of a false certificate was established, the selling dealer remained protected and was not liable to assessment at the normal rate. en-us Tue, 08 Apr 1997 00:00:00 +0530 Wed, 08 Jan 2014 18:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161178 Concessional tax under section 3-G of the U.P. Trade Tax Act applies when the prescribed declaration in form III-D is furnished and bona fide accepted by the selling dealer. The proviso excluding goods purchased for resale or for use in manufacture or packing did not justify denying the concession on these facts. If the declaration is false, liability shifts to the purchasing dealer under section 3-B unless collusion between the buying and selling dealers is shown. As no collusion or deliberate acceptance of a false certificate was established, the selling dealer remained protected and was not liable to assessment at the normal rate. Case-Laws VAT and Sales Tax Tue, 08 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161178