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The West Bengal Sales Tax Rules, 1995
Chapter VI : Conditions for claiming set off and manner of determination of the amount qualifying for set off of tax payable on sales of certain goods manufactured in West Bengal

64A. Method of calculation of tax to be set off under section 22B

Where a registered dealer fails to correlate his purchases of inputs, which have been used directly and sold by him in West Bengal, with the finished goods manufactured and sold by him in West Bengal, the amount of tax to be set off under section 22B may be ; determined by a formula, and for this purpose, formula laid down in rule 64 shall apply mutatis mutandis.