https://www.taxtmi.com/caselaws?id=162841 A concessional purchase declaration is not false merely because the finished goods are later described as a different exempt product, if the raw material was in fact used to manufacture the product covered by the recognition certificate. On the stated facts, pig iron purchased on form III-B was used to make cast iron castings, which were within the certificate, so the declaration form could not be treated as wrong and no breach of the recognition certificate or section 4-B of the U.P. Trade Tax Act, 1948 was established. The claimed exemption on the sale of the finished goods did not by itself show misuse of the concessional purchase form. en-us Fri, 20 Jan 2006 00:00:00 +0530 Sat, 15 Mar 2014 12:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162841 A concessional purchase declaration is not false merely because the finished goods are later described as a different exempt product, if the raw material was in fact used to manufacture the product covered by the recognition certificate. On the stated facts, pig iron purchased on form III-B was used to make cast iron castings, which were within the certificate, so the declaration form could not be treated as wrong and no breach of the recognition certificate or section 4-B of the U.P. Trade Tax Act, 1948 was established. The claimed exemption on the sale of the finished goods did not by itself show misuse of the concessional purchase form. Case-Laws VAT and Sales Tax Fri, 20 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162841