https://www.taxtmi.com/caselaws?id=163153 Production of the prescribed Form XVII declaration entitled the selling dealer to concessional tax under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959. The seller was not required to verify actual end-use or ensure the purchaser's compliance with the declaration conditions, and any false declaration or misuse of goods by the purchaser had to be dealt with against the purchasing dealer. Contravention of Form XVII conditions did not justify higher assessment or penalty on the seller. The reassessment against the selling dealer was therefore without jurisdiction and the challenge succeeded. en-us Wed, 06 Jun 2007 00:00:00 +0530 Mon, 24 Mar 2014 16:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163153 Production of the prescribed Form XVII declaration entitled the selling dealer to concessional tax under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959. The seller was not required to verify actual end-use or ensure the purchaser's compliance with the declaration conditions, and any false declaration or misuse of goods by the purchaser had to be dealt with against the purchasing dealer. Contravention of Form XVII conditions did not justify higher assessment or penalty on the seller. The reassessment against the selling dealer was therefore without jurisdiction and the challenge succeeded. Case-Laws VAT and Sales Tax Wed, 06 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163153