73. Declarations and other evidence for concessional rate of tax on sales to registered dealer for the purpose of a sale referred to in section 15

(1) Where a dealer makes a sale of goods to a registered dealer, or for the purpose of a sale referred to in section 15, by him in West Bengal and intends to claim the benefit of paying tax at a concessional rate under clause (a) of sub-section (2) of section 17, he shall furnish, on demand, a declaration in Form 11, obtainable from the dealer to whom such sale is made, to the appropriate assessing authority or any person appointed under sub-section (1) of section 3 to assist the Commissioner.

(2) A dealer who intends to claim the benefit of concessional rate of tax on sale under sub-rule (1) shall, in addition to the declaration in Form 11 mentioned in the said sub-rule, furnish, on demand, before the appropriate assessing authority relevant evidence including the copy of the cash memo or bill of such sale.

(3) A declaration in Form 11 obtained by the dealer purchasing goods for the purpose of sub-rule (1) from the appropriate assessing authority or, the authority, referred to in rule 90, in accordance with the provisions of rule 89 shall be issued duly filled in and signed by the purchasing dealer or by a person authorised by him in this behalf.

(4) While issuing the declaration under sub-rule (3) the dealer purchasing the goods shall, inter alia, state that the goods he has purchased are of the class or classes specified in his certificate of registration and are intended for the purpose of a sale referred to in section 15 by him in West Bengal.

(5) Except in the cases where the total amount covered by one declaration in Form 11 is equal to, or less than, forty thousand rupees or such other amount as the Commissioner may, from time to time, notify in this behalf in the Official Gazette, no single declaration in Form 11 shall cover -

(a) more than one transaction of sale, or

(b) any amount exceeding that which the appropriate assessing authority of the dealer purchasing goods or any authority referred to in rule 90 may, while issuing such declaration, specify thereon to be the limit of the total sale prices of goods to be covered by a single declaration.

PROVIDED that a single declaration in Form 11 may cover more than one transaction of sale exceeding forty thousand rupees, if such transaction of sales take place in one financial year between the same two dealers;

PROVIDED FURTHER that for the purpose of allowing the benefit under the first proviso, in such cases where the transaction of sale as referred to in that proviso exceeds rupees ten lakh, the authority referred to in clause (b), while issuing the single declaration in Form 11 to a purchasing dealer shall specify thereon the particulars of the selling dealer from whom goods are purchased during one financial year along with details of the bill or cash memo or purchase order of each transaction of sale effected by the selling dealer during such year and the said authority shall also specify thereon the total amount covered by such single declaration form;

(7) No declaration in Form 11 issued by the dealer purchasing goods in contravention of sub-rule (3), sub-rule (4), sub-rule (5) or sub-rule (6), of this rule and rule 95 shall entitle the dealer selling such goods to claim the benefit of paying the tax at the rate specified in clause (a) of sub-section (2) of section 17.