Sales tax exemption claims require full purchase disclosure, but supporting outside-state purchase records must still be examined on remand.

A dealer claiming exemption under section 5(7) of the Bengal Finance (Sales Tax) Act, 1941 must disclose the specific purchase price and the basis of the exemption claim so the assessing authority can examine it. However, where the assessee produces purchase statements and supporting materials indicating that the purchases were made outside West Bengal, those materials should be considered rather than ignored for want of full detail in the original return. The existing assessment orders were set aside and the matter was remanded for fresh assessment after the assessee filed the required statement and documents.

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Issues: Whether the assessee was entitled to claim exemption under section 5(7) of the Bengal Finance (Sales Tax) Act, 1941 on the basis of its purchases, and whether the assessment should be reopened for fresh consideration.

Analysis: A dealer claiming exemption under section 5(7) must disclose the specific purchase price and the nature of the exemption claim so that the assessing authority may scrutinise the claim. At the same time, where the assessee produces purchase statements and supporting materials and asserts that purchases were made outside West Bengal, the appellate forum should not ignore those materials merely because the original return was not fully detailed. In the circumstances, the matter required a closer examination of the purchase records and supporting documents by the assessing officer.

Conclusion: The existing orders were set aside and the matter was remanded to the assessing officer for fresh assessment after the assessee filed the required statement and documents.

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