dynamo lamps from one T. I. Millers Ltd., Madras by issuing form XVII declaration under section 3(3) of the Tamil Nadu General Sales ... found that the assessees ought not to have given the form XVII declaration enabling payment of concessional rate of tax. Holding it as a violation
forms in time. The Tribunal accepted this plea and remanded this issue also to the assessing officer to verify the form XVII declarations ... acceptance of C forms at later stages will not at all apply to the receipt of form XVII declarations. C forms, according to the Revenue
fixed as indicated below :
Total purchase value by
issue of form XVII for the manufacture of the products.
X
Sale value of final
product exported ... product manufactured including stock transferred, export sales out of form
XVII purchases.
3. If this formula is adopted, the taxable turnover has to be fixed
from outside
the State against Form 'C' and within the State against Form 'XVII' and
also without Form 'XVII ... XVII-A' filed, it showed that the
petitioner had issued Form XVII for use in manufacture of goods for the
purchase of consumables
purchased Tin containers against form XVII declaration and claimed
concessional rate of tax at 3% under section 3(3) of the Tamil Nadu General
Sales ... concessional rate of tax on
the purchase of tin containers against Form XVII declaration.
3.Challenging the orders of assessment, the petitioner preferred appeals
before
State. The purchasers who manufactured the goods, gave declaration form in Form XVII and claimed he concessional levy of tax provided under Section ... Schedule and not eligible for concessional rate of tax against issue Form XVII for the period upto 16.07.96. Enter that impression, the Assessing Authority
while directing the first respondent herein to accept the Declaration to Form XVII issued by Hindustan Lever Limited, carrying on business at No.101, Santhome ... Assessing Officer of the Writ Petitioner to accept the declaration in Form XVII issued under Section 3(3) of the Tamil Nadu General Sales
petitioners effected purchase of chemicals, consumables and packing materials by using Form-XVII declaration and availed concessional rate of tax at 3% as provided under ... contended that the petitioners purchased chemicals and packing materials by using Form-XVII and the seller charged 3% tax on the sales. The learned counsel
rejected the turnover relating to concessional rate of tax against Form XVII on a turnover of Rs.5,78,734/- and assessed ... respect of sale is covered by Form XVII. As the purchasing dealer has contravened the condition of Form XVII, tax and penalty could be imposed
return in Form A-l on 1st May, 1961, he did not send with it the required declaration in Form XVII. But this declaration ... omission of the assessee to enclose to the Form A-l return, a declaration in Form XVII is concerned, learned counsel for the appellant refers
