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THE WEST BENGAL VALUE ADDED TAX RULES, 2005 HISTORY
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Body 26R. Deduction from turnover of sales for sale of Superior Grade Kerosene Oil (PDS) to Oil Marketing Companies.-

Where sales of Superior Grade Kerosene Oil (PDS) are made to each other by the following Oil Marketing Companies as dealers, namely,-

(a) Indian Oil Corporation Limited,-

(b) Hindusthan Petroleum Corporation Limited,

(c) Bharat Petroleum Corporation Limited,

such selling dealer may, for the purpose of determining his taxable turnover of sales on which tax is payable, deduct such sales of Superior Grade Kerosene Oil (PDS) under clause (c) of sub-section (1) of section 16, if the purchasing dealer makes purchases of such goods for the purpose of resale by him as Superior Grade Kerosene Oil (PDS):

Provided that the claim for such deduction shall not be allowed unless the selling dealer furnishes, on demand, a declaration in the form appended to this rule, duly filled in and signed by the purchasing dealer or by a person authorised for this purpose:

Provided further that no such claim for deduction shall be allowed, if a single declaration covers sales made during a period exceeding one month:-

FORM OF DECLARATION FORM OF DECLARATION
[See rule 26R of the West Bengal Value Added Tax Rules, 2005] [See rule 26R of the West Bengal Value Added Tax Rules, 2005]
(Portion to be retained by the issuing dealer)

  
Serial No. Date:

 

Serial No. Date:

 

To To
...............................................(selling dealer) ...............................................(selling dealer)
..................................................(address) ..................................................(address)
Declaration given for the following Purchases of Superior Grade Kerosene Oil (PDS) for the purpose of resale as Superior Grade Kerosene Oil (PDS) during the month......................................................... Certified that the Superior Grade Kerosene Oil (PDS) purchased from you as per Tax Invoice stated below during the month ending................................ are for the purpose of resale by me/us as Superior Grade Kerosene Oil (PDS).
(1) (2) (3)
Tax Invoice No. & date : Quantity Amount

 

(1) (2) (3)
Tax Invoice No. & date : Quantity Amount

 

Name of the purchasing dealer : Name of the purchasing dealer :
Signature and status of the person signing the declaration: Signature and status of the person signing the declaration:

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