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The West Bengal Sales Tax Rules, 1995
Chapter VIIA: Sales of goods exempt from turnover tax payable under section 16B

69A. Exemption from payment of turnover tax

Any registered dealer liable to pay turnover tax under section 16B may, for the purpose of clause (b) of sub-section (1) of that section, deduct such sales of goods as are made by him -

    (a) to any industrial unit situated in the Special Economic Zone; or
    (b) to any developer for the use of such goods by him for the purpose of development of any Special Economic Zone; or
    (c) from his industrial unit situated in the Special Economic Zone.