Pinaki Chandra Ghose, J. - (1.) The writ petition has been directed against an order of the West Bengal Taxation Tribunal (hereinafter referred to as the Learned Tribunal) dated August 10, 2007.
(2.) Facts of the case briefly are as follows: The petitioner is a public limited company having its unit at Kolkata, Pune and Cochin for preparing packet tea, blended tea and tea bags. According to the petitioner, the said units are 100% export oriented undertakings. The petitioner is a registered dealer under the provisions of West Bengal Sales Tax Act, 1994 (hereinafter referred to as the said Act) and the Central Sales Tax Act, 1956 (hereinafter referred to as the 1956 Act). The petitioner purchased tea at Kolkata and Siliguri tea auctions through tea brokers.
(3.) West Bengal Sales Tax Rules, 1995 framed Rule 42 made pursuant to Sec. 17(3)(a)(xi) of the Act and Rule 81 made pursuant to Sec. 17(3)(3)(iii) of the Act which provided for exemption of tax on sales of tea at such auctions if such tea with or without further processing is exported. It further appears that under the said provision, for availing such exemption the petitioner has to furnish a declaration in the prescribed Form 9 to the seller which has to be obtained from Sales Tax Authorities.;