https://www.taxtmi.com/caselaws?id=127854 Sales-tax exemption under the Bengal Finance (Sales Tax) Act, 1941 requires strict compliance where the statute makes production of a prescribed declaration form a condition precedent. Secondary evidence that a declaration was issued, including records, counterfoils or oral evidence, does not substitute for actual production of the prescribed form, and tax authorities need not summon purchasing dealers or documents to cure its loss. The declaration requirement operates as a revenue-protection safeguard against misuse of exemption and is not presented as an unreasonable restriction on trade. Article 19(1)(g) protection applies to citizens rather than corporations. en-us Thu, 19 Feb 1959 00:00:00 +0530 Wed, 20 Mar 2013 12:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127854 Sales-tax exemption under the Bengal Finance (Sales Tax) Act, 1941 requires strict compliance where the statute makes production of a prescribed declaration form a condition precedent. Secondary evidence that a declaration was issued, including records, counterfoils or oral evidence, does not substitute for actual production of the prescribed form, and tax authorities need not summon purchasing dealers or documents to cure its loss. The declaration requirement operates as a revenue-protection safeguard against misuse of exemption and is not presented as an unreasonable restriction on trade. Article 19(1)(g) protection applies to citizens rather than corporations. Case-Laws VAT and Sales Tax Thu, 19 Feb 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127854