https://www.taxtmi.com/caselaws?id=154458 A dealer whose goods were exempt under Schedule I to the Bengal Finance (Sales Tax) Act, 1941 could still be registered under the Act and retain the statutory incidents of registration. Goods exempt under section 6(1) were not outside the Act altogether; exemption affected taxable turnover, not the dealer's inclusion within the statutory scheme. On that basis, the dealer remained entitled to purchase packing materials and containers at the concessional rate of tax and to obtain the necessary declaration forms. The distinction between tax exemption and complete non-liability supported that result, and the writ relief sought was granted. en-us Mon, 02 Sep 1985 00:00:00 +0530 Wed, 21 Aug 2013 16:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154458 A dealer whose goods were exempt under Schedule I to the Bengal Finance (Sales Tax) Act, 1941 could still be registered under the Act and retain the statutory incidents of registration. Goods exempt under section 6(1) were not outside the Act altogether; exemption affected taxable turnover, not the dealer's inclusion within the statutory scheme. On that basis, the dealer remained entitled to purchase packing materials and containers at the concessional rate of tax and to obtain the necessary declaration forms. The distinction between tax exemption and complete non-liability supported that result, and the writ relief sought was granted. Case-Laws VAT and Sales Tax Mon, 02 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154458