https://www.taxtmi.com/caselaws?id=156176 Section 5(2)(a)(vd) of the Bengal Finance (Sales Tax) Act, 1941 was examined in relation to declared goods, iron and steel, and the constitutional limits on State taxation under the Central Sales Tax Act, 1956 and article 286(3). The declaration in the prescribed form was treated as necessary to support deduction, but a mandatory construction was found problematic because it could expose the same goods to more than one stage of tax. Applying reading down, the provision was sustained only if the declaration requirement operated as directory evidence rather than an absolute condition, so deduction could still be established by other satisfactory material. en-us Mon, 31 Jul 1989 00:00:00 +0530 Mon, 16 Sep 2013 11:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156176 Section 5(2)(a)(vd) of the Bengal Finance (Sales Tax) Act, 1941 was examined in relation to declared goods, iron and steel, and the constitutional limits on State taxation under the Central Sales Tax Act, 1956 and article 286(3). The declaration in the prescribed form was treated as necessary to support deduction, but a mandatory construction was found problematic because it could expose the same goods to more than one stage of tax. Applying reading down, the provision was sustained only if the declaration requirement operated as directory evidence rather than an absolute condition, so deduction could still be established by other satisfactory material. Case-Laws VAT and Sales Tax Mon, 31 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156176