https://www.taxtmi.com/caselaws?id=172049 Where a selling dealer grants concessional sales tax treatment on the basis of a purchaser's Form XVII declaration, breach of that declaration does not justify fastening differential tax or penalty on the seller. The legal consequence of misuse of the declaration lies against the purchasing dealer, not against the seller who acted on the declaration furnished. On that basis, the levy of differential tax and penalty on the selling dealer was held unsustainable and set aside. en-us Wed, 12 Jun 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172049 Where a selling dealer grants concessional sales tax treatment on the basis of a purchaser's Form XVII declaration, breach of that declaration does not justify fastening differential tax or penalty on the seller. The legal consequence of misuse of the declaration lies against the purchasing dealer, not against the seller who acted on the declaration furnished. On that basis, the levy of differential tax and penalty on the selling dealer was held unsustainable and set aside. Case-Laws VAT and Sales Tax Wed, 12 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172049