https://www.taxtmi.com/caselaws?id=160720 A dealer claiming exemption under section 5(7) of the Bengal Finance (Sales Tax) Act, 1941 must disclose the specific purchase price and the basis of the exemption claim so the assessing authority can examine it. However, where the assessee produces purchase statements and supporting materials indicating that the purchases were made outside West Bengal, those materials should be considered rather than ignored for want of full detail in the original return. The existing assessment orders were set aside and the matter was remanded for fresh assessment after the assessee filed the required statement and documents. en-us Wed, 11 Aug 1999 00:00:00 +0530 Mon, 23 Dec 2013 16:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160720 A dealer claiming exemption under section 5(7) of the Bengal Finance (Sales Tax) Act, 1941 must disclose the specific purchase price and the basis of the exemption claim so the assessing authority can examine it. However, where the assessee produces purchase statements and supporting materials indicating that the purchases were made outside West Bengal, those materials should be considered rather than ignored for want of full detail in the original return. The existing assessment orders were set aside and the matter was remanded for fresh assessment after the assessee filed the required statement and documents. Case-Laws VAT and Sales Tax Wed, 11 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160720