https://www.taxtmi.com/caselaws?id=148249 For sales-tax exemption limited to goods despatched to an address outside West Bengal, the controlling test is the geographical location of the destination. Despatches to Cooch Behar after its merger into West Bengal were treated as within the State, even though the sales tax law there was extended later, so the sales were not deductible under section 5(2)(a)(v). Rule 3(19) was confined to preventing double taxation for Cooch Behar dealers and did not create a reciprocal substantive exemption for sellers elsewhere in West Bengal. The reference was answered in favour of the revenue. en-us Tue, 22 Aug 1967 00:00:00 +0530 Wed, 24 Apr 2013 15:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148249 For sales-tax exemption limited to goods despatched to an address outside West Bengal, the controlling test is the geographical location of the destination. Despatches to Cooch Behar after its merger into West Bengal were treated as within the State, even though the sales tax law there was extended later, so the sales were not deductible under section 5(2)(a)(v). Rule 3(19) was confined to preventing double taxation for Cooch Behar dealers and did not create a reciprocal substantive exemption for sellers elsewhere in West Bengal. The reference was answered in favour of the revenue. Case-Laws VAT and Sales Tax Tue, 22 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148249