(1) A person who intends to avail of the benefit of exemption from tax on sales of goods made to him by a dealer selling such goods and claiming deduction from his gross turnover of sales under sub-clause (xi) of clause (a) of sub-section (3) of section 17 and rule 33 made thereunder shall not be eligible for the benefit of such exemption unless such person, subject to the conditions and restrictions mentioned hereinafter, obtains and possesses a provisional certificate issued by such Senior Joint Commissioner or Joint Commissioner as may be authorised by the Commissioner in this behalf hereinafter referred to in this Chapter as the authorised officer.

(2) A person who is liable to be registered, or who is registered, under the Act at the time of making application referred to in sub-rule (3) shall not be eligible for provisional certificate.

(3) Any person who is eligible for provisional certificate may make an application in Form 6, duly filled in and signed by him to the authorised officer for a provisional certificate.

(4) The person while making an application under sub-rule (3) shall declare that he shall establish business for the manufacture of goods in his manufacturing unit in West Bengal for sale in West Bengal and that his annual turnover of sales shall not be less than fifty thousand rupees.

(5) Every application referred to in sub-rule (3) shall, in clear terms, specify-

(i) trade name of the business and its constitution;

(ii) address of the place of business;

(iii) location of the manufacturing unit;

(iv) the class or classes of goods intended to be manufactured in his manufacturing unit in West Bengal;

(v) the class or classes of goods required to be purchased in West Bengal for use directly in the manufacture of goods mentioned in clause (iv).