Export sales treated as local sales where later amendment clarified legislative intent and declaration forms could not be refused.

Export sales effected from West Bengal were treated as sales made in West Bengal for the purpose of section 5(1)(bb) of the Bengal Finance (Sales Tax) Act, 1941, because the Tribunal read that provision consistently with the later amendment to section 17 of the West Bengal Sales Tax Act, 1994, which clarified that sales for resale in West Bengal include inter-State sales and export sales. Applying the two provisions as in pari materia, the Tribunal accepted that the earlier statutory language carried the same legislative intent. On that footing, refusal of declaration forms on the allegation of misuse was unsustainable, and the forms were directed to be issued.

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Issues: Whether export sales made from West Bengal could be treated as sales made in West Bengal for the purpose of section 5(1)(bb) of the Bengal Finance (Sales Tax) Act, 1941, and whether declaration forms could be refused on the footing that such forms were misused.

Analysis: The Tribunal noted that the later amendment to section 17 of the West Bengal Sales Tax Act, 1994, by the West Bengal Sales Tax (Amendment) Ordinance, 1997, introduced an Explanation stating that expressions such as "for resale by him in West Bengal" and "for sales by him in West Bengal" include inter-State sales and export sales. The Tribunal treated section 17 of the 1994 Act as in pari materia with section 5(1)(bb) of the 1941 Act and accepted the respondents' concession that the legislative intention under the earlier provision was the same. On that basis, export sales effected from West Bengal were held to fall within the expression "sales made in West Bengal" for the purpose of the earlier statutory scheme, and refusal of declaration forms on the ground of misuse was unsustainable.

Conclusion: Export sales made by the applicant were to be treated as sales made in West Bengal under section 5(1)(bb) of the Bengal Finance (Sales Tax) Act, 1941, and the order refusing declaration forms was quashed; the applicant was held entitled to issuance of the declaration forms.

Ratio Decidendi: Where two provisions are in pari materia and the later enactment clarifies the legislative intention, the earlier provision may be construed consistently so that export sales from the State are treated as sales within the State for the statutory purpose in question.

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