The West Bengal Sales Tax Rules, 1995
Chapter XI - Part V : Remission of tax in respect of sales of goods manufactured in the expanded portion of an existing industrial unit

143. Remission of tax equivalent to the capital investment subsidy in case of expanded portion of existing industrial units

(1) Subject to the provisions of rule 144 and the rules laid down in Part VI, a registered dealer who opts to enjoy the additional benefit of remission of tax equivalent to the capital investment subsidy in accordance with the provisions of sub-section (2) of section 41, shall be eligible to get such benefit in respect of the expanded portion of his existing industrial unit, in the small scale sector located in an area, specified in column (1) of the Table appended to this sub-rule on account of sales of such class or classes of goods manufactured in such industrial unit as specified in column (2) of the said Table or on account of purchase of goods for use directly in the manufacture of such class or classes of goods, and the tax payable by such dealer may be remitted -

(a) in respect of a further period specified in column (3) of the Table appended to this sub-rule in addition to the period specified in column (3) of the Table appended to sub-rule (2) of rule 137, and

(b) for an amount equivalent to the capital investment subsidy, in addition to the amount of tax remitted in accordance with the provision of clause (b) of sub-rule (2) of rule 137.

TABLE

Area of location of the expanded portion of the existing industrial unit	Class or classes of goods manufactured	Further eligible period in respect of which payment of tax may be remitted	Further period for which payment of tax may be remitted
(1)	(2)	(3)	(4)
1. Group A.- Areas under the Calcutta Municipal Corporation	Nil	Nil	Nil ;
2. Group B.- Howrah, Hooghly, North 24-Parganas and South 24-Parganas districts excluding the areas under the Calcutta Municipal Corporation, and Burdwan, Nadia and Midnapore districts	Nil	Nil	Nil ;
3. Group C.–Murshidabad, Purulia, Bankura, Malda, Birbhum, Cooch Behar, Uttar Dinajpur, Dakshin Dinajpur, Jalpaiguri and Darjeeling districts	Any goods manufactured by Small Scale Industrial Units only	4 years	4 years :

Provided that the amount of tax that a dealer is eligible for remission under this sub-rule in respect of the further eligible period specified in column (3) of the above Table shall not exceed the amount of capital investment subsidy receivable by such dealer under any scheme approved by the State Government.

(2) The further eligible period, as specified in column (3) of the Table appended to sub-rule (1) for which a dealer is eligible for remission of tax, shall commence immediately on the expiry of the eligible period as applicable to him under rule 139.

Explanation.- When the total amount of tax remitted for a dealer under rule 137 exceeds the amount specified in clause (b) of sub-rule (2) of that rule on any day before the expiry of the period mentioned in clause (a) of that sub-rule, the eligible period for the dealer shall expire on the earlier day, and the further eligible period shall commence on the date immediately following the aforesaid day.