The West Bengal Sales Tax Rules, 1995
Chapter VII : Purchase of goods exempt from purchase tax payable under section 20(3) and determination of the taxable specified purchase price

68. Purchases of broken glass exempt from purchase tax

A registered dealer liable to pay tax on his purchases under clause (a), or clause (c), of sub-section (1) of section 13 may, for the purpose of determining his taxable specified purchase price, deduct under clause (e) of sub-section (3) of section 20 his purchases of broken glass from his specified purchase price.