https://www.taxtmi.com/caselaws?id=163727 A claim for deduction or exemption on purchases linked to export under the West Bengal Sales Tax Act and the Central Sales Tax Act requires proof of the actual purchases, the supplier's identity, and compliance with the statutory export-link conditions, including prior agreement or order for export and correspondence between purchased and exported goods. Where the dealer was not given a fair opportunity to explain document discrepancies or adduce payment and verification evidence, the claim could not be finally rejected on merits. The revisional decision was therefore unsustainable and the matter was remanded for fresh hearing and reconsideration. en-us Mon, 10 Jul 2006 00:00:00 +0530 Tue, 08 Apr 2014 12:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163727 A claim for deduction or exemption on purchases linked to export under the West Bengal Sales Tax Act and the Central Sales Tax Act requires proof of the actual purchases, the supplier's identity, and compliance with the statutory export-link conditions, including prior agreement or order for export and correspondence between purchased and exported goods. Where the dealer was not given a fair opportunity to explain document discrepancies or adduce payment and verification evidence, the claim could not be finally rejected on merits. The revisional decision was therefore unsustainable and the matter was remanded for fresh hearing and reconsideration. Case-Laws VAT and Sales Tax Mon, 10 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163727