https://www.taxtmi.com/caselaws?id=167660 A concessional tax declaration under Form 3D cannot be rejected on conjecture that the purchasing dealer may have resold the goods or generally acted for other departments. The U.P. Jal Nigam was treated as a separate legal entity with its own statutory functions, and the declaration stated that the goods were for its own requirement and not for resale or manufacture. In the absence of any defect, fabrication, or material showing the declaration to be false, the authority's reliance on a generalised assumption was unsustainable, and concessional tax relief was directed to follow. en-us Tue, 07 May 2013 00:00:00 +0530 Fri, 02 Jan 2015 07:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167660 A concessional tax declaration under Form 3D cannot be rejected on conjecture that the purchasing dealer may have resold the goods or generally acted for other departments. The U.P. Jal Nigam was treated as a separate legal entity with its own statutory functions, and the declaration stated that the goods were for its own requirement and not for resale or manufacture. In the absence of any defect, fabrication, or material showing the declaration to be false, the authority's reliance on a generalised assumption was unsustainable, and concessional tax relief was directed to follow. Case-Laws VAT and Sales Tax Tue, 07 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167660