https://www.taxtmi.com/caselaws?id=104317 The Supreme Court construed section 5(2)(a)(vd) of the Bengal Finance (Sales Tax) Act, 1941, and held that the requirement to furnish the selling registered dealer's declaration was directory, not a mandatory condition precedent. Reading the provision grammatically and in context of the iron and steel turnover scheme, the Court found that the assessee could still establish that the goods were purchased from a registered dealer in West Bengal in the same form by other permissible evidence. The declaration limb was therefore not essential to claim the statutory benefit. en-us Wed, 17 Sep 1997 00:00:00 +0530 Tue, 03 Sep 2013 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104317 The Supreme Court construed section 5(2)(a)(vd) of the Bengal Finance (Sales Tax) Act, 1941, and held that the requirement to furnish the selling registered dealer's declaration was directory, not a mandatory condition precedent. Reading the provision grammatically and in context of the iron and steel turnover scheme, the Court found that the assessee could still establish that the goods were purchased from a registered dealer in West Bengal in the same form by other permissible evidence. The declaration limb was therefore not essential to claim the statutory benefit. Case-Laws VAT and Sales Tax Wed, 17 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104317