FORM 10

Form of certificate by a registered dealer having any industrial unit situated in *Special Economic Zone/Export Oriented Unit situated anywhere in West Bengal outside the Special Economic Zone/any place in West Bengal eligible for tax holiday under section 39, deferment of payment of tax under section 40 or remission of tax under section 41

See rule 52/rule 53/rule 54

Serial No. ................

Date of issue ................

To

................................. (Seller)

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

Certified that the goods purchased from you as per *bill or cash memo stated below where Form 12 does not accompany/*bill or cash memo stated in the declaration in Form 12 bearing No. ................... dated ...................... accompanying this certificate are-

*(a) (i) *for use directly in the manufacture of goods .............................. (here mention name of the goods) in my/our industrial unit situated in the Special Economic Zone for sale in the course of export within the meaning of sub-section (1) of Section 5 of the Central Sale tax Act 1956.

(ii) *containers or other materials for the packing of goods so purchased for manufactured.

(iii) covered by the letter of authority bearing No. .......... dated .......... issued in his favour by the Development Commissioner of the Special Economic Zone or any Officer authorised by him;

*(b) (i) *for use directly in the manufacture of goods .................. (here mention name of the goods) in *my/our Export Oriented Unit situated at ...................., a place in West Bengal outside the Special Economic Zone, for sale.

(ii) containers or other materials for the packing of goods so purchased or manufactured.

*(c) (i) for use directly in the manufacture of goods ..................... (here mention name of the goods) in *my/our industrial unit for sale; and

(ii) containers or other materials for the packing of goods so purchased or manufactured;

and also certified that I/we have obtained the certificate of eligibility No. ......... dated .......... valid from ..... to ............... under section *39/40/41 and that the eligible *period/amount for enjoying the benefit of tax *holiday/ deferment/remission under the said section has not expired or has not exceeded.

* Strike out whichever is not applicable.