https://www.taxtmi.com/caselaws?id=157062 Production of Form XXXIII under rule 27C(2) of the Bengal Sales Tax Rules was treated as a directory mode of proof, not a mandatory condition, for claiming exemption on a penultimate export sale under section 5(3) of the Central Sales Tax Act and the corresponding Bengal Finance Act provision. Because the purchasing exporter was not a West Bengal registered dealer and the form could not be obtained, the substantive export-linked exemption could be established by other reliable evidence. The denial of exemption on that ground was set aside and the matter was remitted for fresh assessment without insisting on Form XXXIII. en-us Thu, 18 Jun 1992 00:00:00 +0530 Mon, 30 Sep 2013 10:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157062 Production of Form XXXIII under rule 27C(2) of the Bengal Sales Tax Rules was treated as a directory mode of proof, not a mandatory condition, for claiming exemption on a penultimate export sale under section 5(3) of the Central Sales Tax Act and the corresponding Bengal Finance Act provision. Because the purchasing exporter was not a West Bengal registered dealer and the form could not be obtained, the substantive export-linked exemption could be established by other reliable evidence. The denial of exemption on that ground was set aside and the matter was remitted for fresh assessment without insisting on Form XXXIII. Case-Laws VAT and Sales Tax Thu, 18 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157062