DEMO|
Skip Navigation Links
Section
|
Rules
|
98 Conditions and restrictions for exemption from tax on sales of goods by newly set up small-scale industrial units
99 Period of tax holiday for new small scale industrial unit
100 Manner of application for certificate of eligibility and disposal of such application
101 Cessation of validity of certificate of eligibility
114 Creation of loan liability of a dealer for the amount of tax deferred and agreement therefor
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
119 Payment of tax due after assessment which is in excess of the amount eligible for deferment
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
Scroll up
Scroll down

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

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

The provisions of rule 114 relating to creation of loan liability for deferment of payment of tax according to the rules contained in Part I shall apply mutatis mutandis to creation of loan liability for deferment of payment of tax according to the rules of this Part.