https://www.taxtmi.com/caselaws?id=161321 The concessional rate under section 5(3) of the Kerala General Sales Tax Act, 1963 was available where the seller obtained the purchaser's declaration form for the relevant period. The text states that no further requirement then existed for the seller to know the ultimate use of the goods, and the production of the declaration satisfied the statutory condition. On that basis, the assessee qualified for the concession. The benefit under Government Notification S.R.O. No. 372 of 1992 was also treated as available, and the assessment was to be modified accordingly. en-us Thu, 03 Oct 2002 00:00:00 +0530 Tue, 14 Jan 2014 17:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161321 The concessional rate under section 5(3) of the Kerala General Sales Tax Act, 1963 was available where the seller obtained the purchaser's declaration form for the relevant period. The text states that no further requirement then existed for the seller to know the ultimate use of the goods, and the production of the declaration satisfied the statutory condition. On that basis, the assessee qualified for the concession. The benefit under Government Notification S.R.O. No. 372 of 1992 was also treated as available, and the assessment was to be modified accordingly. Case-Laws VAT and Sales Tax Thu, 03 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161321