https://www.taxtmi.com/caselaws?id=403660 Concessional tax under the fly-ash cement notification was held to depend on the goods and their disclosed composition, not on the identity of the claimant. Where the cement was shown to contain fly ash above the prescribed threshold and its character remained unchanged through the retail chain, the reduced rate continued to apply. The record-keeping requirement was treated as practically applicable to the manufacturer rather than a trader, and the absence of accounts alone could not defeat the concession when no adverse material contradicted the declared fly ash content. The assessee was therefore entitled to the concessional rate of tax. en-us Tue, 02 Feb 2021 00:00:00 +0530 Fri, 05 Feb 2021 06:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403660 Concessional tax under the fly-ash cement notification was held to depend on the goods and their disclosed composition, not on the identity of the claimant. Where the cement was shown to contain fly ash above the prescribed threshold and its character remained unchanged through the retail chain, the reduced rate continued to apply. The record-keeping requirement was treated as practically applicable to the manufacturer rather than a trader, and the absence of accounts alone could not defeat the concession when no adverse material contradicted the declared fly ash content. The assessee was therefore entitled to the concessional rate of tax. Case-Laws VAT and Sales Tax Tue, 02 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403660