Tax exemption certificate forms must be read with the rule itself, requiring strict compliance for gold sales exemption.

A prescribed certificate form annexed to Rule 33A of the West Bengal Value Added Tax Rules, 2005 was treated as part of the rule itself, not as a separate or inconsistent requirement. The exemption for sales of gold was therefore available only on strict compliance with the rule's conditions, including registration of both dealers in West Bengal and certification that the goods were used in manufacturing jewellery for export. The challenge based on Articles 301 and 304 failed, and Rule 26A could not control the interpretation of Rule 33A because it operated in a different field.

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Issues: Whether the form of certificate appended to Rule 33A of the West Bengal Value Added Tax Rules, 2005 is inconsistent with the rule itself and whether the exemption from tax on sales of gold could be denied on the ground that the jewellery was manufactured outside West Bengal.

Analysis: Rule 33A grants exemption only where both the selling dealer and the purchasing dealer are registered in West Bengal and the goods are used by the purchasing dealer in the manufacture of jewellery to be exported. Sub-rule (3) requires the selling dealer to furnish the invoice or cash memo and a certificate in the prescribed form signed by the purchasing dealer. The form is not independent of the rule but forms part of it, and the rule must be read as a whole in light of its object. The conditions in the form therefore do not override the rule; they implement the statutory requirement that the registered purchasing dealer certify use of the goods for manufacture of jewellery in West Bengal for export. The plea based on Articles 301 and 304 of the Constitution of India was rejected, and Rule 26A could not control the interpretation of Rule 33A because it operated in a different field.

Conclusion: The form of certificate is not inconsistent with Rule 33A, and the exemption could not be denied on that basis to the revenue.

Final Conclusion: The writ petition failed because the tribunal's view that the certificate form was integral to Rule 33A and that the statutory conditions for exemption had to be strictly satisfied was upheld.

Ratio Decidendi: Where a taxing exemption is made subject to a prescribed certificate in the statutory rule, the form annexed to the rule is to be read as part of the rule itself and the exemption is available only upon strict compliance with all prescribed conditions.

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