27. Power to issue provisional certificate

If the applicant proves to the satisfaction of the authorised officer that he has a bonafide intention to establish a business for the manufacture of goods in West Bengal for sale of such goods, the authorised officer may grant a provisional certificate to such applicant in Form 7 specifying therein the class or classes of goods purchases whereof are intended for use by him directly in the manufacture of goods in West Bengal, and the class or classes of goods intended to be manufactured in West Bengal and containers and other materials for packing of such goods in West Bengal.