https://www.taxtmi.com/caselaws?id=162707 A registered dealer purchasing sandalwood chips for use as raw material in manufacturing sandalwood oil within the State could claim concessional sales tax under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 by furnishing the prescribed Form XVII declaration. Rule 22 requires that declaration to be obtained and duly filled, and a valid declaration binds the selling dealer to accept the concessional treatment. Where those statutory conditions are satisfied, the transaction falls within the concessional scheme rather than an ordinary sale taxed at the higher rate, and any excess tax collected is refundable. en-us Tue, 07 Nov 2006 00:00:00 +0530 Thu, 13 Mar 2014 10:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162707 A registered dealer purchasing sandalwood chips for use as raw material in manufacturing sandalwood oil within the State could claim concessional sales tax under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 by furnishing the prescribed Form XVII declaration. Rule 22 requires that declaration to be obtained and duly filled, and a valid declaration binds the selling dealer to accept the concessional treatment. Where those statutory conditions are satisfied, the transaction falls within the concessional scheme rather than an ordinary sale taxed at the higher rate, and any excess tax collected is refundable. Case-Laws VAT and Sales Tax Tue, 07 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162707