Where a dealer makes sales of foreign liquor as specified in Schedule VIII to the Canteen Stores Department of the Government of India or the Regimental or Unit-run canteen attached to the military units in West Bengal and where he intends to claim the benefit of paying tax at concessional rate under clause (fc) of sub-section (2) of section 17, he shall, on demand by the appropriate assessing authority, furnish relevant cash memo or bill or invoice evidencing such sale and a certificate in the Form appended to this rule, duly filled in and signed by an officer not below the rank of Commanding Officer.

FORM OF CERTIFICATE

[See rule 76G of the West Bengal Sales Tax Rules, 1995]

To

..................................................... (Selling dealer)

......................................................(Address)

......................................................(Certificate of Registration No.)

Certified that the goods purchased from you as specified in cash memo / bill / invoice stated below are for the purpose of resale by us to the members of the Defence Force of India.