https://www.taxtmi.com/caselaws?id=163516 False or wrong declarations under section 3B arise where a declaration form is issued contrary to its statutory purpose and, by reason of that declaration, tax on the transaction ceases to be leviable or becomes leviable at a concessional rate. Form III-C(2) is meant for a first purchaser to a selling agent or subsequent purchaser, while form III-C(5) applies only to specified factual situations such as purchases by manufacturers who have borne excise duty or dealers who have actually purchased the goods and received the relevant declaration. On the stated facts, the forms were incorrectly issued and the statutory conditions for liability were satisfied. en-us Thu, 18 Nov 2004 00:00:00 +0530 Thu, 03 Apr 2014 17:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163516 False or wrong declarations under section 3B arise where a declaration form is issued contrary to its statutory purpose and, by reason of that declaration, tax on the transaction ceases to be leviable or becomes leviable at a concessional rate. Form III-C(2) is meant for a first purchaser to a selling agent or subsequent purchaser, while form III-C(5) applies only to specified factual situations such as purchases by manufacturers who have borne excise duty or dealers who have actually purchased the goods and received the relevant declaration. On the stated facts, the forms were incorrectly issued and the statutory conditions for liability were satisfied. Case-Laws VAT and Sales Tax Thu, 18 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163516