https://www.taxtmi.com/caselaws?id=163132 A seller who furnishes duly completed Form XVII declarations for goods covered by the Eighth Schedule is entitled to the concessional rate under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959, and the concession cannot be denied merely because the buyer later fails to use the goods as declared. The seller is not required to verify the purchaser's actual end use; if the declaration is false or not acted upon, consequences lie against the purchasing dealer. The assessing authority may only verify on record whether the turnover is supported by valid declarations and the exact extent of such turnover. en-us Thu, 06 Sep 2007 00:00:00 +0530 Sat, 27 Dec 2014 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163132 A seller who furnishes duly completed Form XVII declarations for goods covered by the Eighth Schedule is entitled to the concessional rate under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959, and the concession cannot be denied merely because the buyer later fails to use the goods as declared. The seller is not required to verify the purchaser's actual end use; if the declaration is false or not acted upon, consequences lie against the purchasing dealer. The assessing authority may only verify on record whether the turnover is supported by valid declarations and the exact extent of such turnover. Case-Laws VAT and Sales Tax Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163132