https://www.taxtmi.com/caselaws?id=424633 Sale of size wood against a valid Form IV declaration to a registered dealer qualified for concessional tax at 4% under the Orissa Sales Tax Act because the seller's obligation was limited to acting on the declaration as furnished. The declaration covered manufacture, processing, mining, or power-related use, and did not state use as packing materials. A later change in the purchasing dealer's use of the goods did not deprive the seller of the concession; any differential tax arising from breach of the declared use is recoverable from the purchaser, not the seller. en-us Tue, 05 Jul 2022 00:00:00 +0530 Fri, 08 Aug 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424633 Sale of size wood against a valid Form IV declaration to a registered dealer qualified for concessional tax at 4% under the Orissa Sales Tax Act because the seller's obligation was limited to acting on the declaration as furnished. The declaration covered manufacture, processing, mining, or power-related use, and did not state use as packing materials. A later change in the purchasing dealer's use of the goods did not deprive the seller of the concession; any differential tax arising from breach of the declared use is recoverable from the purchaser, not the seller. Case-Laws VAT / Sales Tax Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424633