https://www.taxtmi.com/caselaws?id=162716 A registered dealer purchasing sandalwood for use as raw material in manufacture for sale within the State was entitled to the concessional sales tax rate of 3% on furnishing the prescribed declaration in Form XVII. Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959, read with Rule 22 of the Tamil Nadu General Sales Tax Rules, 1959, grants the concession where the statutory conditions are met and the declaration is duly obtained, filled in and furnished. On compliance with those requirements, the taxing authority was bound to accept the declaration, deliver the goods, and refund any excess tax collected. en-us Wed, 15 Nov 2006 00:00:00 +0530 Thu, 13 Mar 2014 11:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162716 A registered dealer purchasing sandalwood for use as raw material in manufacture for sale within the State was entitled to the concessional sales tax rate of 3% on furnishing the prescribed declaration in Form XVII. Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959, read with Rule 22 of the Tamil Nadu General Sales Tax Rules, 1959, grants the concession where the statutory conditions are met and the declaration is duly obtained, filled in and furnished. On compliance with those requirements, the taxing authority was bound to accept the declaration, deliver the goods, and refund any excess tax collected. Case-Laws VAT and Sales Tax Wed, 15 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162716