https://www.taxtmi.com/caselaws?id=390966 A selling dealer is entitled to concessional tax treatment where sales are made to a notified joint sector undertaking, and the Tribunal may follow its own earlier view on the same assessee and notification framework when no error is shown. Concessional treatment also cannot be denied merely because furnace oil, lubricants and similar goods supplied on valid Form 18 declarations were allegedly used only as fuel rather than as raw material; the seller is not required to verify the purchaser's ultimate end use. Any misuse of the declaration lies against the purchaser, not the dealer who relied on it. en-us Thu, 09 Jan 2020 00:00:00 +0530 Wed, 27 May 2020 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390966 A selling dealer is entitled to concessional tax treatment where sales are made to a notified joint sector undertaking, and the Tribunal may follow its own earlier view on the same assessee and notification framework when no error is shown. Concessional treatment also cannot be denied merely because furnace oil, lubricants and similar goods supplied on valid Form 18 declarations were allegedly used only as fuel rather than as raw material; the seller is not required to verify the purchaser's ultimate end use. Any misuse of the declaration lies against the purchaser, not the dealer who relied on it. Case-Laws VAT and Sales Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390966