(1) Where a dealer is required to pay tax on the value added part of his turnover of sales during any period under sub-section (1) of section 17A, he shall, -

(a) if he sells goods specified in Schedule II manufactured by him in West Bengal, -

(i) in addition to other books of accounts and documents, if any, maintain a register in Form 13B indicating therein the account of raw materials for manufacture of goods specified in Schedule II :

Provided that a manufacturing dealer, who has been maintaining a register in any form similar to Form 13B in accordance with the provisions of any other law, may not maintain the said register in Form 13B separately

(ii) make the register in Form 13B or any other register referred to in sub-clause (i) available on demand for inspection by the appropriate assessing authority, and the dealer shall also produce, as and when required by the said authority, cash memo, or bill in respect of his purchase of inputs and materials for packing referred to in clause (a) of sub-section (4) of section 17A and cash memo, or bill in respect of his sales of goods specified in Schedule II manufactured from such inputs ; or

(b) if he resells goods specified in Schedule II in West Bengal, produce, as and when required, before the appropriate assessing authority cash memo, or bill in respect of purchases of such goods referred to in clause (b) of sub-section (4) of section 17A and the cash memo or bill in respect of sales of such goods,

and furnish on demand before the said authority a certificate in Form 13A issued to him in accordance with the provisions of sub-rule (2) of rule 77 by the dealer from whom such purchases have been made.

(2) Where a dealer can fully identify his purchases referred to in clause (a), or clause (b), of sub-section (4) of section 17A, corresponding to his sales of goods specified in Schedule II during any period, commencing on or after the 1st day of May, 1997, to any person in West Bengal, the value added part of turnover of sales of such dealer during such period will be the amount which will be obtained by subtracting the amount of purchase price in respect of purchase made from registered dealers in West Bengal on or after the 1st day of May, 1997 (excluding the amount of tax paid for the said purchase), from the amount of sale price (excluding the tax on such sales of goods) during such period to any person in West Bengal, excluding such sales of goods in West Bengal made-

(i) out of stock of goods specified in Schedule II, or

(ii) out of such goods manufactured from the stock of inputs,

held as opening stock on the 1st day of May, 1997, the value added part of turnover of sales of such dealer may be arrived at by applying the following formula -

If V denotes the value added part of turnover of sales, then -

V = (S-s) - (P-p)

Where -

S = amount of sale-price during the period as aforesaid in respect of sales made to any person in West Bengal, excluding such sales of goods in West Bengal made-

(i) out of stock of goods specified in Schedule II, or

(ii) out of such goods manufactured from the stock of inputs,

held as opening stock on the 1st day of May, 1997.

s = sales tax separately charged on the amount of sale referred to above ;

P = amount of purchase prices in respect of purchases made from registered dealers in West Bengal on or after the 1st day of May, 1997;

p = sales tax charged on the value of goods purchased which is covered within the amount of purchase price P as described above.

(3) Where a dealer disposes of goods specified in Schedule II during any period commencing on or after the 1st day of May, 1997, manufactured by him in West Bengal by way of sale to any person in West Bengal and also disposes of such goods otherwise than by way of such sale in West Bengal, but he cannot fully identify his purchases referred to in clause (a) of sub-section (4) of section 17A with the turnover of sales referred to in that sub-section, his value added part of turnover of sales shall be computed in the following manner -

(a) purchase prices in relation to any period for the purpose of clause (a) of that sub-section shall be determined by applying the following formula:-

(i) in respect of inputs-

		Q
I = T	x	--------------------------
		O + M - C

where I is the aggregate of purchase prices in respect of purchase of inputs from registered dealers in West Bengal used in manufacturing of goods specified in Schedule II in West Bengal;

T = total amount of price of inputs purchased from registered dealers in West Bengal and inputs purchased or procured otherwise and used in such manufacturing ;

Q = quantity of such manufactured goods sold in West Bengal excluding the quantity of goods sold in West Bengal out of opening stock of manufactured goods, or goods manufactured out of opening stock of inputs, held on the 1st day of May, 1997 ;

O = the quantity of opening stock of manufactured goods specified in Schedule II, which are manufactured by him in West Bengal ;

M = the quantity of goods specified in Schedule lI which are manufactured by the dealer in West Bengal ;

C = the quantity of closing stock of goods specified in Schedule II which are manufactured by him in West Bengal ;

(ii) in respect of packing materials-

		Q
K = T	x	--------------------------
		O + M - C

K = aggregate of purchase prices of packing materials purchased during that period from registered dealers in West Bengal used for packing of goods manufactured and sold in West Bengal ;

T = total amount of prices of all packing materials purchased or procured otherwise ;

Q, O, M and C have the meanings respectively assigned to them in sub-clause (i).

(b) where purchase price is determined under clause (a) and the amount of tax charged on purchase price is included therein, the amount of tax required to be deducted under clause (ii) of the Explanation to sub-section (4) of section 17A, shall be arrived at by applying the following formulas :-

(i) in respect of tax on purchase of inputs,-

		rate of tax
i =	I x	--------------------------
		100 + rate of tax

where i = tax, if any, included in I referred to in sub-clause (i) of clause (a), and

(ii) in respect of tax on purchase of packing materials,-

		rate of tax
k =	K x	--------------------------
		100 + rate of tax

where k is tax, if any, included in K referred to in sub-clause (a), and thereafter value added part of turnover of sales, that is, V shall be computed as follows :-

V = [S - s] - [(I - i) + (K - k)]

where I and K are amounts referred to in clause (a), i and k are amounts referred to in this clause, S is the amount of sale prices as mentioned in sub-rule (2) and s is tax charged on the sale value and included in S.

(4) Where a dealer disposes of goods specified in Schedule II during any period commencing on or after the 1st day of May, 1997, by way of resale to any person in West Bengal and also disposes of such goods otherwise than by way of such sale in West Bengal, but he cannot fully identify his purchases referred to in clause (b) of sub-section (4) of section 17A with the turnover of sales referred to in that sub-section, his value added part of turnover of sales shall be computed in the following manner :-

(a) purchase prices in relation to any period for the purpose of clause (b) of that sub-section shall be determined by applying the following formula:-

		Q
R =	T x	--------------------------
		O + A - C

where R = aggregate of purchase prices of any goods specified in Schedule II purchased from registered dealers in West Bengal and resold in West Bengal ;

T = sum total of prices of such goods purchased from registered dealers in West Bengal and purchased or procured otherwise ;

Q = quantity or number of units of such goods sold to any person in West Bengal, excluding the quantity or number of units of such resales in West Bengal made out of the opening stock of such goods held on the 1st day of May, 1997 ;

A = total quantity or total number of units of such goods purchased from the registered dealers in West Bengal and purchased or procured otherwise ;

O = quantity or number of units of opening stock of such goods, whether purchased from registered dealers in West Bengal or purchased or procured otherwise ;

C = quantity or number of units of closing stock of such goods, whether purchased from registered dealers in West Bengal or purchased or procured otherwise ;

(b) where purchase price in relation to the period referred to in clause (a) is determined under that clause and the amount of tax charged on purchase prices is included therein, such amount of tax required to be deducted under clause (ii) of the Explanation to sub-section (4) of section 17A shall be arrived at by applying the following formula :-

		rate of tax
r =	R x	--------------------------
		100 + rate of tax

where r = tax, if any, included in R referred to in clause (a),

and thereafter value added part of turnover of sales, that is, V shall be computed as follows :-

V = (S - s) - (R - r)

where R and r have been defined in clause (a) and in this clause respectively, S is the amount of sale prices by way of resale of goods mentioned in Schedule II during the period as aforesaid to any person in West Bengal, excluding such sale in West Bengal made out of stock of such goods held as opening stock on the 1st day of May, 1997.

s is the amount of sales tax separately charged on the sale value and included in S referred to in sub-rule (2).