https://www.taxtmi.com/caselaws?id=162430 Section 5(3)(ii) of the Kerala General Sales Tax Act was not attracted where the assessee purchased goods on the strength of Form No. 18, used them in manufacture, and the finished products were in principle liable to tax. The declaration under rule 28 and Form No. 18 had to be read with the stated tax liability on the finished goods, and the fact that tax was ultimately adjusted against a small-scale industry exemption did not show failure to use the goods for the declared purpose. On the facts found, the statutory conditions for invoking section 5(3)(ii) were not satisfied, and the levy was unsustainable. en-us Wed, 23 Oct 2002 00:00:00 +0530 Wed, 26 Feb 2014 15:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162430 Section 5(3)(ii) of the Kerala General Sales Tax Act was not attracted where the assessee purchased goods on the strength of Form No. 18, used them in manufacture, and the finished products were in principle liable to tax. The declaration under rule 28 and Form No. 18 had to be read with the stated tax liability on the finished goods, and the fact that tax was ultimately adjusted against a small-scale industry exemption did not show failure to use the goods for the declared purpose. On the facts found, the statutory conditions for invoking section 5(3)(ii) were not satisfied, and the levy was unsustainable. Case-Laws VAT and Sales Tax Wed, 23 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162430