https://www.taxtmi.com/caselaws?id=162750 Concessional tax under the Tamil Nadu General Sales Tax Act applies when specified goods are sold to another dealer and supported by the prescribed Form XVII declaration. The selling dealer discharges its statutory obligation by furnishing that declaration and need not establish the purchaser's subsequent use of the goods. Any liability arising from a false declaration or misuse after sale falls on the purchasing dealer and cannot be transferred to the seller. Treating Form XVII as invalid solely because of the purchaser's conduct is therefore unsustainable; the assessment was quashed and concessional treatment was granted. en-us Thu, 10 Aug 2006 00:00:00 +0530 Thu, 13 Mar 2014 16:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162750 Concessional tax under the Tamil Nadu General Sales Tax Act applies when specified goods are sold to another dealer and supported by the prescribed Form XVII declaration. The selling dealer discharges its statutory obligation by furnishing that declaration and need not establish the purchaser's subsequent use of the goods. Any liability arising from a false declaration or misuse after sale falls on the purchasing dealer and cannot be transferred to the seller. Treating Form XVII as invalid solely because of the purchaser's conduct is therefore unsustainable; the assessment was quashed and concessional treatment was granted. Case-Laws VAT and Sales Tax Thu, 10 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162750