The West Bengal Sales Tax - Forms
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FORM 23

Application for Certificate of eligibility for deferment of payment of tax under section 40/for remission of tax under section 41 or renewal thereof

[See rule 147, rule 149 and rule 150]

The Deputy Commissioner, Commercial Taxes,

............................................................ Circle/Section

Directorate of Commercial Taxes,

Government of West Bengal

I ................................................. son of .................................................................. Proprietor/ Partner/Karta/Principal Officer/Director/Managing Director, on behalf of the person whose particulars are given below/Hindu Undivided Family/Company carrying on business under the trade name of ......................... situated at ....................... hereby apply for *an eligibility certificate/*renewal of eligibility certificate for deferment of payment of tax/remission of tax under section 40/section 41 of the West Bengal Sales Tax Act, 1994 in respect of the newly set up industrial unit/industrial unit deemed to be a newly set up industrial unit under sub-section (2) of section 42 or sub-section (3) of section 43/expanded portion of the existing industrial unit already established by me/us within the area ....................... to manufacture ................................. (goods) for sale.

(a)	Name (s) of Proprietor/Partners/Karta
(b)	Address of Proprietor/partner/Karta/ Principal Officer/Directors/Managing Director-
	(i) Temporary
	(ii) Permanent
(c)	Address of -
	(i) Branch Office, if any
	(ii) Warehouse
(d)	No. of certificate of registration, if any, under the West Bengal Sales Tax Act, 1994
(e)	Location of the new industrial unit (please state the postal address and Police Station also)

2. The newly set up industrial unit/industrial unit deemed to be a new set up industrial unit/expanded portion of the existing industrial unit in respect of which this application is made has been established and commissioned upon rehabilitation or revival by me/ us,-

(a)	at ........................................... (specify the location of the unit)
(b)	on ............................................ (specify the date)
(c)	is registered with the ........................ (specify the Directorate of Cottage and Small Scale Industries/Directorate of Industries, Government of West Bengal as the case may be, or the authority appointed and empowered by such Directorate)
(d)	commercial production/commercial production following the rehabilitation or revival commenced on .........................
(e)	gross value of fixed capital assets (in the case of the *newly set up industrial unit/ industrial unit deemed to be newly set up industrial unit/gross value of additional fixed capital assets (in the case of the expanded portion of the existing industrial unit) on the date of first commercial production/first commercial production following rehabilitation or revival .........................................
(f)	The unit is eligible for deferment of payment of tax/remission of tax to the extent of .................... percentage of the gross value of the fixed capital assets.

3.	It is hereby declare that-
(a)	investment in fixed capital assets exceeds/does not exceed rupees ten lakhs :
(b)	additional capacity in the case of expansion in the case of an existing industrial unit has been created for the manufacture of goods worth Rs. ............ approximately per year with the approval of ............. (specify the name of the authority of the State Government) :
(c)	I/*We/am/are liable to pay tax according to section 90 of the West Bengal Sales Tax Act ,1994 with effect from ............... (specify the date) :
(d)	the prescribed date for furnishing return under section 30 in respect of tax on sales eligible for deferment/remission that becomes first payable after the date of liability/ first payable following rehabilitation or revival fell on .................
(e)	the newly set up industrial unit/industrial unit deemed to be a newly set up industrial unit/expanded portion of the existing industrial unit is not established with the plant and machinery-
	(i) of another newly set up small scale industry within the meaning of rule 98 which is not engaged in the business of manufacturing such plant and machinery, or
	(ii) of another newly set up industrial unit/industrial unit deemed to be a newly set up industrial unit/expanded portion of an existing industrial unit which is not engaged in the business of manufacturing such plant and machinery :
(f)	the industrial unit shall be deemed to be a newly set up industrial unit as-
	(i) the closed/sick industrial unit has been rehabilitated or revived by me/us on .................. (date) and approved under the West Bengal Incentive Scheme,1993 ; (ii) the business of the closed/sick industrial unit has been transferred to me/us under section 99 of the West Bengal Sales Tax Act ,1994 ;

(g)	I/*We use/do not use the trade mark or brand name of any existing/closed/sick industrial unit in West Bengal ;
(h)	I/*We have not availed of any benefit of deferment of payment of tax/remission of tax under the Act in respect of goods manufactured in the present newly set up industrial unit/expanded portion of an existing industrial unit,
(i)	I/We/*the transferor-dealer have/has not availed of the benefit of deferment of payment of tax/remission of tax under the West Bengal Sales Tax Act, 1994/the Central Sales Tax Act, 1956 before the rehabilitation or revival of the closed/sick industrial unit in respect of sales of goods manufactured in such unit ;
(j)	I/*We keep separate accounts in respect of the newly set up industrial unit/industrial unit deemed to be a newly set up industrial unit/expanded portion of the existing industrial unit ;
(k)	I/*We issue serially numbered bill/cash memo in respect of sales of goods manufactured in newly set up industrial unit/expanded portion of the existing industrial unit and keep purchase bill/cash memo for purchase of goods used in the manufacture of goods therein ; and
(l)	I/*We keep vouchers and documents to prove the gross value of fixed assets/additional fixed capital assets.
The above statements are true to the best of my knowledge and belief.
Date .........................................
.................................................		Signature
.................................................		Designation

* Strike out whichever is not applicable