KEDARNATH JUTE MANUFACTURING CO. vs COMMERCIAL TAX OFFICER, CALCUTTA AND ORS.

The Supreme Court held that under Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, the production of declaration forms is mandatory for claiming exemption, and cannot be substituted with other evidence. The Court emphasized that the proviso serves a critical function in preventing tax evasion and cannot be deemed directory. The appeal was dismissed as the appellant failed to produce the required forms, affirming the assessment order of the Commercial Tax Officer.