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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"

115 Period of eligibility, period of deferment of payment of tax in respect of the expanded portion of an existing industrial unit in different areas and the percentage of gross value of fixed capital assets

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

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

118 Variation of the amount of tax deferred consequent upon verification of return in respect of expanded portion of existing industrial units

120 Period to which deferment of assessed tax relates

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

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

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

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

125 Manner of, and time by which, payment of deferred tax is to be made

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

127 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 III : Deferment of payment of tax in respect of sales of goods manufactured in the expanded portion of an existing industrial unit

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

Where, upon assessment of tax made under section 45 on any date after the expiry of the eligible period, 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 115, and

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

exceeds the amount that the dealer is eligible for deferment in accordance with the provisions of the rules in this Part, such dealer shall make payment of the amount by which the aggregate exceeds the eligible amount by such date as specified in the notice under section 47 in respect of the aforesaid assessment.