https://www.taxtmi.com/caselaws?id=431480 A prescribed certificate form annexed to Rule 33A of the West Bengal Value Added Tax Rules, 2005 was treated as part of the rule itself, not as a separate or inconsistent requirement. The exemption for sales of gold was therefore available only on strict compliance with the rule's conditions, including registration of both dealers in West Bengal and certification that the goods were used in manufacturing jewellery for export. The challenge based on Articles 301 and 304 failed, and Rule 26A could not control the interpretation of Rule 33A because it operated in a different field. en-us Tue, 13 Dec 2022 00:00:00 +0530 Thu, 15 Dec 2022 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431480 A prescribed certificate form annexed to Rule 33A of the West Bengal Value Added Tax Rules, 2005 was treated as part of the rule itself, not as a separate or inconsistent requirement. The exemption for sales of gold was therefore available only on strict compliance with the rule's conditions, including registration of both dealers in West Bengal and certification that the goods were used in manufacturing jewellery for export. The challenge based on Articles 301 and 304 failed, and Rule 26A could not control the interpretation of Rule 33A because it operated in a different field. Case-Laws VAT and Sales Tax Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431480