1965 (4) TMI 91 - SUPREME COURT

Whether under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941) the furnishing of the declaration forms issued by the purchasing dealers was a condition for claiming the exemption thereunder?

Held that:- Appeal dismissed. This Court held that the said mandatory provision was inconsistent with section 5(2)(a)(ii) of the Orissa Sales Tax Act; and to avoid that conflict it reconciled both the provisions by holding that the rule was only directory and, therefore, it would be enough if it was substantially complied with. The said provisions may afford a guide for amending the relevant provisions of the Act and the Rules made thereunder, but do not furnish any help for construing them.