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2(1)(g) "Assistant Commissioner"
2(1)(k) "Deputy Commissioner"
2(1)(p) "Section"
2(1)(r) "the Act"
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
106 Payment of tax due after assessment which is in excess of the amount eligible for deferment
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
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
146 Requirement of the certificate of eligibility for claiming deferment of payment of tax or remission of tax
147 Manner and Form of application for certificate of eligibility for deferment of payment of tax or remission of tax
148 Disposal of application for certificate of eligibility for deferment of payment of tax or remission of tax
149 Renewal of certificate of eligibility for deferment of payment of tax or remission of tax
150 Application for deferment of payment of tax or remission of tax in lieu of capital investment subsidy
151 Maintenance of accounts, vouchers, documents, etc by the dealer for the purpose of deferment of payment of tax or remission of tax
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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

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

(1) Deferment of payment of tax by a dealer in accordance with the rules prescribed in this Part may be discontinued even before the expiry of the eligible period as applicable to him if such dealer contravenes any of the provisions of section 40 and the rules contained in this Part and Part VI.

(2) Where the Senior Joint Commissioner or the Joint Commissioner, as the case may be, has in his possession information that the dealer has contravened any provision of section 40 or the rule, referred to in sub-rule (1), such Senior Joint Commissioner or Joint Commissioner shall, after giving such dealer a reasonable opportunity of being heard, pass an order for discontinuance of the benefit of deferment of payment of tax for reasons to be recorded in writing :

Provided that the benefit of deferment of payment of tax shall not be refused for any period prior to the date of such contravention by the dealer unless the order granting the certificate of eligibility or renewal of such certificate is revised under section 80 or section 81, or reviewed under section 83, by a competent authority.