https://www.taxtmi.com/caselaws?id=386879 Refusal to grant reasonable time to cure defective declarations and file supporting particulars was treated as a breach of natural justice, making the assessment unsustainable to that extent. The court also applied section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 to hold that concessional tax is available once the prescribed declarations and statutory conditions are satisfied; the seller need not prove the purchaser's actual end-use of the goods. Any misuse of the declaration, if established, falls on the purchasing dealer rather than the seller. The assessment was therefore interfered with and the concessional rate was upheld. en-us Fri, 06 Sep 2019 00:00:00 +0530 Thu, 23 Jan 2020 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386879 Refusal to grant reasonable time to cure defective declarations and file supporting particulars was treated as a breach of natural justice, making the assessment unsustainable to that extent. The court also applied section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 to hold that concessional tax is available once the prescribed declarations and statutory conditions are satisfied; the seller need not prove the purchaser's actual end-use of the goods. Any misuse of the declaration, if established, falls on the purchasing dealer rather than the seller. The assessment was therefore interfered with and the concessional rate was upheld. Case-Laws VAT and Sales Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386879