74. Declaration and other evidence for concessional rate of tax on sale of goods to a registered dealer for use in manufacturing and for use in packing of goods manufactured in, or imported into, West Bengal

(1) Where a dealer makes a sale of goods to a registered dealer for use of such goods by him directly in the manufacture in West Bengal under clause (b), of sub-section (2) of section 17, or for use in packing of goods manufactured in, or imported into, West Bengal under clause (c) of sub-section (2) of that section and where he intends to claim the benefit of paying tax at concessional rate of tax specified therein, he shall furnish, on demand, a declaration in Form 12 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 12 mentioned in the said sub-rule, furnish, on demand, before the appropriate assessing authority relevant evidence including the copy of cash memo or bill of such sale.

(3) A declaration in Form 12 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 use by him directly in the manufacture in West Bengal of taxable goods or newspaper or are containers or other materials for the packing of the class or classes of goods so specified in his certificate of registration or for the packing in West Bengal of the taxable goods or newspaper manufactured in, or imported into, West Bengal by him for sale in West Bengal.

(5) The provisions relating to restriction on monetary limits for multiple transactions covered by a single declaration form as specified in sub-rule (5), and sub-rule (6), or rule 73 and those relating to restriction in respect of entitlement to the benefit of concessional rate of tax as specified in sub-rule (7) of the said rule shall apply mutatis mutandis to the matters relating to issue of declaration in Form 12 under this rule.