The West Bengal Sales Tax Rules, 1995
Chapter V : Claims for exemption from the tax payable under section 17 and determination of the taxable turnover of sales

52. Exemption from tax on sales to industrial units enjoying incentives

Where a dealer sells any goods, other than those specified in Part B of Schedule IV, to a registered dealer who is eligible for the benefit of -

(i) tax holiday under section 39, or

(ii) deferment of payment of tax under section 40, section 42 or section 43, or

(iii) remission of tax under section 41, section 42 or section 43,

the dealer selling such goods may, for the purpose of determining its taxable turnover of sales, deduct under sub-clause (xi) of clause (a) of sub-section (3) of section 17 from his gross turnover of sales that part of such gross turnover which represents such sales of goods to such registered dealer :

Provided that the claim for such declaration shall not be allowed unless-

(a) such goods are specified in the certificate of registration of the purchasing dealer as being intended for use by him directly in the manufacture of goods in West Bengal for sale in West Bengal,

(b) the selling dealer furnishes, on demand, a declaration in Form 12 obtainable from the appropriate assessing authority duly filled in and signed by the purchasing dealer or by a person authorised for this purpose, and

(c) the selling dealer furnishes, on demand, a certificate in Form 19 duly filled in and signed by the purchasing dealer or a person authorised for this purpose.