https://www.taxtmi.com/caselaws?id=357514 Chemicals purchased against Form XVII and consumed in the manufacture of finished leather were treated as used in a manufacturing process, so the concessional benefit could not be denied merely because the resulting goods were exported. The levy under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 was therefore not sustained and the appellate relief for the dealer was left undisturbed. Penalty under Section 23(b) was also rejected because no violation or misuse of the declaration form, and no deviation from the stated use of the chemicals, was established. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 24 Mar 2018 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357514 Chemicals purchased against Form XVII and consumed in the manufacture of finished leather were treated as used in a manufacturing process, so the concessional benefit could not be denied merely because the resulting goods were exported. The levy under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 was therefore not sustained and the appellate relief for the dealer was left undisturbed. Penalty under Section 23(b) was also rejected because no violation or misuse of the declaration form, and no deviation from the stated use of the chemicals, was established. Case-Laws VAT and Sales Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357514