https://www.taxtmi.com/caselaws?id=163116 The Kerala General Sales Tax Act conditions the concessional rate under section 5(3) on production of the prescribed declaration form from the purchasing industrial unit. Where a dealer files returns on a self-assessment basis, claims the concession without furnishing the required declarations, and pays tax only at the reduced rate, the differential tax is treated as tax due under the Act. Section 23(3) therefore applies to unpaid tax or other amount due within the prescribed time, not only to tax quantified in a later assessment. The distinction drawn in Maruti Wire Industries turns on the absence of return and self-assessment in that case, unlike the present factual setting. en-us Mon, 07 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163116 The Kerala General Sales Tax Act conditions the concessional rate under section 5(3) on production of the prescribed declaration form from the purchasing industrial unit. Where a dealer files returns on a self-assessment basis, claims the concession without furnishing the required declarations, and pays tax only at the reduced rate, the differential tax is treated as tax due under the Act. Section 23(3) therefore applies to unpaid tax or other amount due within the prescribed time, not only to tax quantified in a later assessment. The distinction drawn in Maruti Wire Industries turns on the absence of return and self-assessment in that case, unlike the present factual setting. Case-Laws VAT and Sales Tax Mon, 07 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163116