Where a dealer makes sale of goods, other than those specified in Part B of Schedule IV, to a registered dealer, who owns an Export Oriented Unit (EOU) having the same meaning as in the Export and Import Policy for 1992-97 or in the Export and Import Policy for 1997-2002 as formulated under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), situated anywhere in West Bengal outside the Special Economic Zone, for use by such registered dealer directly in the manufacture of goods in such unit for sale in the course of export within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956) or of containers and other materials for the packing of goods so purchased or manufactured, the dealer making such sale may, for the purpose of determining his taxable turnover of sales, deduct from his gross turnover of sales under sub-clause (xi) of clause (a) of sub-section (3) of section 17 that part of such gross turnover of sales which represents such sales to such unit :
Provided that the claim for deduction of such sale under this rule shall be allowed if the dealer claiming such deduction furnishes, on demand, before the appropriate assessing authority after obtaining from the registered dealer to whom such sale is made -