The West Bengal Sales Tax Rules, 1995
Chapter XI - Part I : Exemption from tax on sales by newly set up small scale industrial units, conditions and restrictions for exemption and certificate of eligibility therefor

101A. Declaration to be furnished by the dealer for the purpose of sub-section (4) of section 39.

(1) A registered dealer, who has been enjoying, or has been entitled to enjoy, the benefit of exemption from payment of tax under section 39 and who has not ceased to enjoy such benefit on the expiry of the period of five years or seven years, referred to in clause (a) or clause (b), as the case may be, of sub-section (4) of that section before the 1^st day of April, 2003, shall furnish a declaration in duplicate in the form appended to this rule, within thirty days from the date of which the tax becomes payable by such dealer for any return period commencing on or after the 1^st day of April, 2003, to the appropriate assessing authority.

(2) Every registered dealer referred to in sub-rule (1) shall, on or before the 30^th day of June, 2003, inform the appropriate assessing authority, in writing, the gross value of fixed assets as it stood on the 1^st day of April, 2003, and furnish copies of documents, duly certified by the dealer, in support of such gross value of fixed assets:

Provided that where the gross value of fixed assets exceeds rupees ten lakhs, the dealer shall furnish a certificate from a person enrolled as a member of the Institute of Chartered Accountants of India or the Institute of Cost and Works Accountants of India, certifying the gross value of fixed assets as it stood on the 1^st day of April, 2003, apart from information referred to in this sub-rule.

(3) The appropriate assessing authority shall, ordinarily within sixty days from the receipt of-

(a) the information referred to in sub-rule (2), or

(b) the declaration referred to in sub-rule (1), where it appears from such declaration that the gross value of fixed assets has changed since the last determination of such gross value was made by the appropriate assessing authority, determine or re-determine the gross value of fixed assets and make appropriate endorsement on the body of the certificate of eligibility in Form 18 issued to the dealer. (4) Subject to the provisions of sub-section (4) of section 39, the dealer referred to in sub-rule (1) shall be entitled enjoy the benefit of exemption from payment of tax during the time taken by the appropriate assessing authority in determining the gross value of fixed assets under sub-rule (3).

DECLARATION

[See rule 101A]

Declaration for the return period ended on . . . . . . . . . . . . . . . . . . . . . . . . . (name of the dealer) carrying on business under the trade name of . . . . . . . . . . . . . . . . . . . at . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . holding certificate of registration No. . . . . . . . . . . and certificate of eligibility of . . . . . . . . . . . . . . . . . . . . . . . . . . under the West Bengal Sales Tax Act, 1994.

PART I

1. Location of the newly set up small scale industrial unit:

2. Date of the first sale of the goods manufactured in the newly set up small scale industrial unit:

3.(a) Gross value of fixed assets as previously determined by the appropriate assessing authority:

(b) increase/decrease in gross value of fixed assets during this return period:

4. Two hundred per centum of the gross value of fixed assets:

5. Amount of benefit of exemption from payment of tax enjoyed under section 39 upto the previous return period:

6. Amount of benefit of exemption from payment of tax enjoyed under section 39 during this return period:

PART II

Computation of the benefit of exemption enjoyed during this return period for the purpose of sub-section (4) of section 39.

1. Total claim under section 17(3)(a)(viii), read with rule 55:

2. Break up of the claim shown in item I of this Part :

Rate of tax at which the sale would have been otherwise taxable under sub-section (1)/(2) of section 17.	Balance of sales shown in item I of this Part.	Deduction under section 17(3)(b)	Taxable turnover.	Tax which would have been payable if the dealer had not been enjoying the benefit of exemption under section 39.
(a)@	Rs.	Rs.	Rs.	Rs.
(b)@	Rs.	Rs.	Rs.	Rs.
(c)@	Rs.	Rs.	Rs.	Rs.
Total

The above statement is true to the best of my knowledge and belief.

Date:	Signature . . . . . . . . . . . . . . . . . . . . . . .
	Status . . . . . . . . . . . . . . . . . . . . . . . . . .