https://www.taxtmi.com/caselaws?id=161436 Differential tax under section 5(3)(ii) of the Kerala General Sales Tax Act, 1963 applies only where goods purchased against declaration forms are not used for the declared purpose. On the facts stated, the raw materials were actually used in manufacturing the finished goods, so the statutory condition for levy was not met. The assessee's SSI exemption did not change that result, because the decisive issue was the actual use of the materials, not exemption status. The levy of differential tax was therefore not sustainable. en-us Tue, 27 Aug 2002 00:00:00 +0530 Tue, 28 Jan 2014 18:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161436 Differential tax under section 5(3)(ii) of the Kerala General Sales Tax Act, 1963 applies only where goods purchased against declaration forms are not used for the declared purpose. On the facts stated, the raw materials were actually used in manufacturing the finished goods, so the statutory condition for levy was not met. The assessee's SSI exemption did not change that result, because the decisive issue was the actual use of the materials, not exemption status. The levy of differential tax was therefore not sustainable. Case-Laws VAT and Sales Tax Tue, 27 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161436