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2022 (12) TMI 597 - HC - VAT and Sales TaxPurchase of gold for manufacturing of jewellery and ornaments - Claim of exemption from tax under Rule 33A of the West Bengal Value Added Tax Rules, 2005 (the Rules) - The assessing authority of the said bank disallowed the claim for exemption on the sole ground that the purchasing dealer namely the writ petitioner did not manufacture the jewellery in the State of West Bengal but had manufactured the same at Coimbatore in Tamil Nadu state. HELD THAT:- As mentioned above, if we read the scheme of the WBVAT and the rules, it is clear that the Rule 33A was intended to give a special benefit to dealers registered in the State of West Bengal that is both the selling and purchasing dealer who deal with gold and who sells gold purchased by another registered dealer in the state who manufactures jewellery for export. Therefore, the arguments that by preventing the petitioner from carrying out job work outside the State of West Bengal would violate Article 301 and 304 of the Constitution is an argument which is stated to be outrightly rejected. The intention, the object and the purpose of such exemption cannot be interpreted by referring to Rule 26A which operates in entirely different field. There is absolutely no inconsistency nor the form is contrary to the Rule 33A rather the form is part of the rule itself. The order passed by the learned tribunal rejecting the revision petition filed by the fourth respondent to be just and proper and does not call for any interference. Writ petition dismissed.
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