https://www.taxtmi.com/caselaws?id=161376 Concessional purchase under the West Bengal Sales Tax Act, 1994 is confined to goods specified in the registration certificate and used directly in the manufacture of taxable goods for sale in West Bengal. Declaration forms in forms 10 and 12 are intended to enforce that statutory condition, so entitlement does not extend to the portion of chemicals and dyes used for producing exercise books treated as non-taxable goods. The earlier Full Bench direction was applied on that basis, and the distinction between chemicals, dyes and raw materials did not change the governing test. The rejection of declaration forms for the non-taxable portion was therefore valid. en-us Fri, 26 Jul 2002 00:00:00 +0530 Thu, 16 Jan 2014 16:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161376 Concessional purchase under the West Bengal Sales Tax Act, 1994 is confined to goods specified in the registration certificate and used directly in the manufacture of taxable goods for sale in West Bengal. Declaration forms in forms 10 and 12 are intended to enforce that statutory condition, so entitlement does not extend to the portion of chemicals and dyes used for producing exercise books treated as non-taxable goods. The earlier Full Bench direction was applied on that basis, and the distinction between chemicals, dyes and raw materials did not change the governing test. The rejection of declaration forms for the non-taxable portion was therefore valid. Case-Laws VAT and Sales Tax Fri, 26 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161376