https://www.taxtmi.com/caselaws?id=275160 Rule 42 of the West Bengal Sales Tax Rules, 1995 exempts auction sales of tea intended for export, including export after blending or further processing, where prescribed conditions are met. The provision is not subject to any territorial restriction requiring blending, packing or export to occur only within West Bengal, and no geographical limitation can be read into the rule when none is expressed. Rule 42 operates independently of Rule 81, which concerns immediate export under section 5(3) of the Central Sales Tax Act, 1956. Movement of tea between a unit or branch does not amount to a sale between distinct parties, and the use of Form F does not defeat the exemption. The prescribed declaration form was therefore required to be issued. en-us Tue, 15 Jan 2008 00:00:00 +0530 Thu, 20 Sep 2018 10:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275160 Rule 42 of the West Bengal Sales Tax Rules, 1995 exempts auction sales of tea intended for export, including export after blending or further processing, where prescribed conditions are met. The provision is not subject to any territorial restriction requiring blending, packing or export to occur only within West Bengal, and no geographical limitation can be read into the rule when none is expressed. Rule 42 operates independently of Rule 81, which concerns immediate export under section 5(3) of the Central Sales Tax Act, 1956. Movement of tea between a unit or branch does not amount to a sale between distinct parties, and the use of Form F does not defeat the exemption. The prescribed declaration form was therefore required to be issued. Case-Laws VAT and Sales Tax Tue, 15 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275160