Export-linked sale exemption depends on substantive proof, not Form XXXIII, where the declaration could not be obtained.

Production of Form XXXIII under rule 27C(2) of the Bengal Sales Tax Rules was treated as a directory mode of proof, not a mandatory condition, for claiming exemption on a penultimate export sale under section 5(3) of the Central Sales Tax Act and the corresponding Bengal Finance Act provision. Because the purchasing exporter was not a West Bengal registered dealer and the form could not be obtained, the substantive export-linked exemption could be established by other reliable evidence. The denial of exemption on that ground was set aside and the matter was remitted for fresh assessment without insisting on Form XXXIII.

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Issues: Whether production of a declaration in Form XXXIII under rule 27C(2) of the Bengal Sales Tax Rules, 1941 was mandatory for claiming deduction in respect of a penultimate sale covered by section 5(3) of the Central Sales Tax Act, 1956 and section 5(2)(a)(v) of the Bengal Finance (Sales Tax) Act, 1941.

Analysis: The sale in question was accepted as a penultimate sale in the course of export and therefore fell within the constitutional protection against State taxation under article 286(1)(b) of the Constitution of India. Rule 27C(2) required furnishing of Form XXXIII on demand, but the rule did not cater to a situation where the purchasing exporter was not a dealer registered in West Bengal and therefore could not obtain the form. The rule was treated as a mode of proof and not as a condition that could defeat the substantive exemption when compliance was impossible. The authorities were required to consider the claim on the basis of other evidence establishing export and the purpose of the sale.

Conclusion: Production of Form XXXIII was not mandatory in the facts of the case, and the assessee was entitled to establish the export-linked sale by other evidence.

Final Conclusion: The assessments and appellate orders were set aside to the extent they denied exemption on this ground, and the matter was sent back for fresh assessment without insisting on Form XXXIII.

Ratio Decidendi: A procedural rule prescribing a declaration form for proof of an export-linked sale is directory, not mandatory, where the form cannot be obtained for reasons beyond the dealer's control and the substantive statutory exemption can be established by other reliable evidence.

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