63. Conditions for claiming set off of tax in respect of iron and steel

Where a reroller intends to claim set off of the tax paid on his purchase within West Bengal during any period under sub-section (1) of section 22, he shall produce evidence before the appropriate assessing authority to the effect-

(a) that tax has been separately charged and shown in the bill or cash memo issued to him by a registered dealer from whom he has purchased an item of iron and steel referred to in clause (iv) of section 14 of the Central Sales Tax Act, 1956 (74 of 1956),

(b) that iron and steel purchased by him as referred to in clause (a) has been used by him directly for manufacture in West Bengal of another item of iron and steel falling in another category as specified in any other sub-clause of clause (iv) of section 14 of the Central Sales Tax Act, 1956,

(c) that he has made sale within West Bengal of the items of iron and steel so manufactured by him, and

(d) that purchase referred to in clause (a) can be correlated with the sale of manufactured item as mentioned in clause (c).