https://www.taxtmi.com/caselaws?id=161176 Export sales effected from West Bengal were treated as sales made in West Bengal for the purpose of section 5(1)(bb) of the Bengal Finance (Sales Tax) Act, 1941, because the Tribunal read that provision consistently with the later amendment to section 17 of the West Bengal Sales Tax Act, 1994, which clarified that sales for resale in West Bengal include inter-State sales and export sales. Applying the two provisions as in pari materia, the Tribunal accepted that the earlier statutory language carried the same legislative intent. On that footing, refusal of declaration forms on the allegation of misuse was unsustainable, and the forms were directed to be issued. en-us Fri, 07 Feb 1997 00:00:00 +0530 Wed, 08 Jan 2014 17:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161176 Export sales effected from West Bengal were treated as sales made in West Bengal for the purpose of section 5(1)(bb) of the Bengal Finance (Sales Tax) Act, 1941, because the Tribunal read that provision consistently with the later amendment to section 17 of the West Bengal Sales Tax Act, 1994, which clarified that sales for resale in West Bengal include inter-State sales and export sales. Applying the two provisions as in pari materia, the Tribunal accepted that the earlier statutory language carried the same legislative intent. On that footing, refusal of declaration forms on the allegation of misuse was unsustainable, and the forms were directed to be issued. Case-Laws VAT and Sales Tax Fri, 07 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161176