76. Declarations and other evidence for concessional rate of tax on sales of goods to undertakings supplying electrical energy

(1) Where a dealer makes a sale of goods to an undertaking supplying electrical energy and where he intends to claim the benefit of paying tax at such concessional rate of tax as specified in clause (e) of sub-section (2) of section 17, he shall furnish, on demand, a declaration in Form 12 obtainable from the undertaking to which 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 undertaking purchasing goods for the purpose of sub-rule (1) from his 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 owner or principal officer of the undertaking purchasing the goods or by a person authorised by it in this behalf.

(4) While issuing the declaration under sub-rule (3) the undertaking purchasing the goods shall, inter alia, state that the goods or containers or other materials for the packing of such goods it has purchased are required for use by it directly in the generation or distribution of such electrical energy either wholly in West Bengal or partly in West Bengal and partly in any place outside West Bengal.

(5) The provisions relating to restrictions on monetary limits for multiple transactions covered by a single declaration form as specified in sub-rule (5), and sub-rule (6), of rule 73 and those relating to restrictions 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.