33. Exemption from tax on sales of goods to provisional certificate holder

Any dealer liable to pay tax under section 9, section 10 or sub-section (3) of section 27 may, for the purpose of determining his taxable turnover of sales, deduct under sub-clause (xi) of clause (a) of sub-section (3) of section 17 from his gross turnover of sales that part of turnover as represents sales of goods, other than those specified in Part B of Schedule IV, to any provisional certificate holder within the meaning of rule 27 :

Provided that no claim for deduction of sales referred to hereinbefore in this rule shall be allowed to the dealer making such sales unless -

(i) such goods are specified in the provisional certificate of the provisional certificate holder for use directly in the manufacture of goods in West Bengal ;

(ii) such dealer furnishes a declaration in Form 8 duly filled in and signed by the provisional certificate holder and produces copy of cash memo or bill in respect of such sales together with such evidence as may be required by the appropriate assessing authority to verify the transactions of sales of such goods.