https://www.taxtmi.com/caselaws?id=268336 Air driers purchased against Form XVII declaration may qualify for concessional sales tax under Section 3(5) of the Tamil Nadu General Sales Tax Act when the goods are covered by Clause (3) of the Eighth Schedule and are installed and used in the purchaser's factory for manufacturing operations. The decisive condition is factory installation and use in manufacturing activity, not direct consumption as raw material or input. On the stated facts, the air drier was installed in the factory and used to control temperature and moisture during production, so it satisfied the statutory requirements for concessional treatment. en-us Wed, 18 Feb 2015 00:00:00 +0530 Tue, 24 Nov 2015 22:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268336 Air driers purchased against Form XVII declaration may qualify for concessional sales tax under Section 3(5) of the Tamil Nadu General Sales Tax Act when the goods are covered by Clause (3) of the Eighth Schedule and are installed and used in the purchaser's factory for manufacturing operations. The decisive condition is factory installation and use in manufacturing activity, not direct consumption as raw material or input. On the stated facts, the air drier was installed in the factory and used to control temperature and moisture during production, so it satisfied the statutory requirements for concessional treatment. Case-Laws VAT and Sales Tax Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268336