Windows 8 Windows 8.1 Store App development

[Sampath]

Can I develop Win 8.1 Store App by using VS 2013 Express and Windows software development kit (SDK) 8.1 on My Win 7 Lap top ? Should I install Win 8.1 on My App or Can I Use Win 7 with Above Tools ?

Windows software development kit :
http://msdn.microsoft.com/en-US/windows/desktop/bg162891#Requirements