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45 Assessment of tax payable by registered dealers

47 Payment of assessed tax and penalty

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2(1)(p) "Section"

102 Period of eligibility, period of deferment of payment of tax for newly set up industrial units in different areas and percentage of gross value of fixed capital assets for calculating the amount of tax to be deferred

103 Commencement of eligible period in respect of which payment of tax may be deferred

104 Termination of eligible period in respect of which, and the period for which, payment of tax may be deferred

105 Variation of the amount of tax deferred consequent upon verification of return

107 Period to which deferment of tax due on assessment relates

108 Deferment of payment of tax during the pendency of the application for certificate of eligibility or renewal thereof

109 Payment of tax not to be deferred in the event of rejection of application for certificate of eligibility or renewal thereof

110 Deferment of payment of tax for an amount equivalent to the capital investment subsidy

111 Termination of the benefit of deferment of payment of tax for contravention of provisions of the Act and the rules made thereunder

112 Manner of and time by which, payment of deferred tax is to be made by newly set up industrial unit

113 Payment of deferred tax even before the expiry of the period of deferment

114 Creation of loan liability of a dealer for the amount of tax deferred and agreement therefor

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The West Bengal Sales Tax Rules, 1995
Chapter XI - Part II : Deferment of payment of tax in respect of sales of goods manufactured in a newly set up industrial unit

106. Payment of tax due after assessment which is in excess of the amount eligible for deferment

If any assessment of tax is made under section 45 in respect of any period falling within the eligible period as applicable to a dealer on a date after the expiry of such eligible period, and thereupon it is found that the aggregate of-

(a) the amount of tax due upon assessment in respect of sales or purchases referred to in sub-rule (1) of rule 102, and

(b) the total amount of tax claimed for deferment,

exceeds the amount that the dealer is eligible for deferment up to the period of such assessment in accordance with the provisions of the rules contained in this Part, such dealer shall make payment of the amount of tax in excess of the amount eligible for deferment by such date as may be specified in the notice issued under section 47.