FORM 18

Certificate of eligibility for tax holiday under section 39/Deduction from turnover of sales under section 17A (3) (d)

[See rule 100 (3)]

This is to certify that the dealer ....................... carrying on business under the trade name of ................. having his place of business situated at ........................ and holding Certificate of Registration No. ................................. under the West Bengal Sales Tax Act, 1994 is eligible to claim deduction under section 39 read with rule 55 in respect of sales or deduction under clause (d) of sub-section (3) of section 17A read with sub-rule (3) of rule 62A in respect of sales in West Bengal (a) ................................................. (name of the goods specified in Schedule II) and (b) ..................................... (name of other goods) manufactured in his newly set-up small scale industrial unit situated at ............................. during the period of validity of this certificate as specified below subject to the restrictions and conditions laid down in rule 98, rule 99 and rule 100.

The first sale in West Bengal of goods manufactured in the aforesaid small scale industrial unit was made on ...............................................

This certificate is valid from .................................. to ........................................