9911796707
TMI Blog1999 (8) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... affidavit is taken up for hearing on the question of admission. The applicant's main grievance is that though the firm, of which the applicant is a partner, made all purchases from outside West Bengal, to be more specific from outside India, the assessing officer yet did not allow the applicant the exemption available under section 5(7) of the Bengal Finance (Sales Tax) Act, 1941. Mr. P.G. Goswami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r adds that this authority, simply relied on the finding of the appellate authority, though the applicant took all care to produce a statement of purchases and supporting documents. According to him the applicant was involved in purchase of timber from outside India and had never any occasion to make any purchase within West Bengal. He claims that such purchases have been continued all along and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement of purchase furnished nor was any document in respect of such purchases produced. Hence, according to Mr. Saha, the assessing authority was justified in disallowing the claim with regard to exemption from tax on specific purchase prices. 3.. Considered the contentions of the sides. We fully agree with the submission of Mr. Saha that in order to claim an exemption under section 5(7) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck to the assessing officer for reconsideration of the matter. Mr. K.K. Saha also concedes that if the matter is to be sent back it should be sent to the level of the assessing officer because the matter in dispute requires detailed scrutiny of the purchases and supporting documents. 4.. Hence, the impugned order of the respondents are set aside. The case is remanded back to the assessing office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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