2016 (2) TMI 1015

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....nior Advocate and P. Dudheria for the respondents. JUDGMENT The Court : Two grounds have been raised by the petitioner against the order dated May 26, 2015 passed by the West Bengal Commercial Taxes Appellate and Revisional Board: that the Board and the appellate authority below erroneously disallowed the full exemption in respect of the Bhutan sales conducted by the petitioning assessee and....

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....ing assessee through auction was disallowed on the ground that separate books of accounts were not maintained by the assessee in respect of the tea sold through auction and the tea sold through private treaties. The relevant notification requires the dealers to keep "separate records for such purchases." The petitioner claims that the petitioner kept separate records by maintaining separate acc....

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....e notification without such records being required to be physically maintained in two separate sets of books or registers. Since it does not appear from the order impugned passed by the Board that such aspect of the matter was taken into consideration by the Board, though it was urged by the petitioner, it cannot be conclusively decided herein whether the petitioner should get the benefit of th....

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....ining to the Bhutan transactions or that such documents were not conclusive as to the export being actually made as claimed by the petitioner. Accordingly, the matter pertaining to the Bhutan transactions is also remanded to the Board for the Board to look into the best documents that may be produced by the petitioner in support of his assertion as to the export of tea to Bhutan. It will be open t....