The West Bengal Sales Tax - Forms
-

Receipt Date
		D	D	M	M	Y	Y

FORM 25

(See rule 161)

Return of tax payable under the West Bengal Sales Tax Act, 1994 as per books of accounts maintained on the basis of *mercantile system/*cash system for the *year/ *quarter/*month ending the .................................. day of ................................

Name of the dealer ....................................................... carrying on business under the trade name of ...................................................................................................

Address of the dealer

................................................................................................................

Dealer's registration certificate number under the Act ...............................................

Permanent Account No. of the dealer under the Income Tax Act, 1961 (43 of 1961) ........................

Enrolment certificate No. of the dealer under the West Bengal Sales Tax on Professions, Trades, Callings and Employments Act, 1979 (W.B. Act VI of 1979) .............................................

Section A

(Tax on sales under section 17)

1.	Gross Turnover of sales			:	Rs. ...................
2.	Less: Deduction of turnover of sales under section 17(3) (a)			:
	Sub-clause under which such deduction is claimed		Amount
	..........................................	Rs. .....................................
	..........................................	Rs. .....................................
	..........................................	Rs. .....................................

	Total			:	Rs. ...................
3.	Balance turnover of sales			:	Rs. ...................
	[(1)-(2)]

Computation of sales tax payable

Break up of balance of sales shown in item 3 [please indicate the amount of sales at different rates of tax]	Rate of tax (per cent)	Deduction under section 17(3)(b)	Taxable turnover of sales on which tax is payable [(1)-(3)]	Tax payable under section 17 [(4) x (2)]
(1)	(2)	(3)	(4)	(5)
Amount (Rs.)		Amount (Rs.)	Amount (Rs.)	Amount (Rs.)
(a)
(b)
(c)
(d)
(e)
(f)
Total sales tax payable

SECTION B

[Tax on purchases under section 13(1) read with section 20(2) and 20(3)]

Vide Annexure P

Total tax payable under section 13(1) read with sec. 20(2) and 20(3):Rs. .......................................

SECTION C

[Purchase tax payable on stock of goods under section 13(3)]

[For a dealer whose registration certificate has been cancelled or business has been discontinued or liability to pay tax has ceased]

Vide Annexure C

Total tax payable under section 13(3):

Rs. .................................

SECTION D

[Tax payable in respect of works contract under section 15 read with section 21]

Vide Annexure W

Total tax payable under section 15 read with sec. 21: Rs. ...............................

SECTION E

[Tax payable on purchase of raw jute under section 12 read with section 20(1)]

Vide Annexure J

Total tax payable under section 20(1): Rs. ...............................

SECTION F

[Additional sales tax payable under section 18A]

[Applicable for manufacturers and importers of motor spirit]

Vide Annexure L

Additional Sales Tax payable under section 18A: Rs. .............................

SECTION FA

[Tax payable under section 22d]

Vide Annexure MRP

Tax payable under section 22D : Rs.........................

SECTION FB

[Turnover tax payable under section 18B]

Vide Annexure TT

Turnover tax payable under section 18B : Rs. ...............................

SECTION FF

[Turnover tax payable under section 16B]

Vide Annexure T

Turnover tax payable under section 16B : Rs. .............................

SECTION G

[Surcharge payable under section 16 and additional surcharge payable under section 16A]

1.	Tax payable under section 17 (vide Section A)	Rs. ........................
2.	Less tax payable on which no surcharge is payable according to the proviso to section 16	Rs. .........................
3.	Tax payable under section 21 (vide Section D)	Rs. .........................
4.	Tax on which surcharge is payable (1-2+3)	Rs. .........................
5.	Surcharge payable @ 10% on the amount shown in 4	Rs. .........................
6.	Tax on sales of goods referred to in the proviso to section 16A on which no additional surcharge is payable	Rs. .........................
7.	Tax on which additional surcharge is payable (4-6)	Rs. ..........................
8.	Additional surcharge payable @ 5 per cent on the amount shown in 7	Rs. ..........................
9.	Total surcharge and additional surcharge payable (5+8)	Rs. ...........................

SECTION H

[Total tax, turnover tax and surcharge payable]

1.	Tax on sales payable under section 17 (vide Section A)	Rs. ......................
2.	Tax on purchase payable under section 13(1) (vide Section B)	Rs. .......................
3.	Tax on purchase payable under section 13(1) (vide Section C)	Rs. .......................
4.	Tax payable in respect of works contract under section 15 (vide Section D)	Rs. .......................
5.	Tax payable on purchase of raw jute under section 12 (vide Section E)	Rs. .......................
6.	Additional sales tax payable under section 18A (vide Section F)	Rs. .......................
6A	Tax payable under section 22D (vide Section FB) :	Rs...........................
6B	Turnover tax payable under section 18B (Vide Section FA) :	Rs...........................
7.	Turnover tax payable under section 16B (vide Section FF)	Rs. .......................
8.	Surcharge payable under section 16 and additional surcharge payable under section 16A (vide Section G)	Rs. .......................
9.	Total amount payable	Rs. .......................
10.	Amount of tax set off under section 22, section 22A , Section 22B and Section 22C	Rs. .......................
11.	Amount of tax deferred under section 40 in respect of *a newly set up industrial unit/expanded portion of an existing industrial unit as per Annexure 'D'	Rs. .......................
12.	Amount of tax remitted under section 41 in respect of *a newly set up industrial unit/expanded portion of an existing industrial units as per Annexure 'D'	Rs. .......................
13.	Net amount payable [(9)-(10) / (11) / (12)]	Rs. ........................

14.	Tax paid under challan No. ....................... dated .......................... of the *Reserve Bank of India at Kolkata/Government Treasury at .................................................

(a)	I/We do/do not manufacture any goods, in West Bengal and I/We am/are liable to pay under section 13(1) and as such I/We do/do not furnish an Annexure "P" along with the return;
(b)	I/We have/have not claimed deferment of payment of tax under section 40/remission of tax under section 41 and as such I/We do/do not furnish an Annexure *"D"/'R" along with the return;
(c)	I/We am/are not liable to pay interest under section 13(1) in respect of the period for which this return is furnished and payment of such interest has been made by challan No. .................. dated ....................... of *the Reserve Bank of India/Government Treasury at ...................... for Rs. ................

The above statement is true to the best of my knowledge and belief.

	...............................................
	Signature
	...............................................
	Status

INSTRUCTIONS

Return including the Abstract of Return should be filled in properly. For filling up the Abstract of Return the following instructions may be followed :

1.	Charge Code is the two letters in the Registration Certificate number. For example for a dealer having Registration Certificate number CR/ 1205, the Charge Code is CR
2.	Group indicates the assessment group to which the dealer's file belongs.
3.	In entry number 4, the month and year in which the return period ends, should be indicated. The first month of an English calendar year, i.e., January should be indicated as 10 and in the two boxes meant for noting M (month) and February as 02 and so on. In the two boxes for year the last two figures of the year should be indicated. Thus for the quarter ending March, 1998, the boxes should be filled in as: 0398.
4.	In item number 14, sales of commodities should be shown separately. If dealer knows commodity code (s) the same may be indicated in (1). If the number of commodities exceeds the number of rows provided, separate statement may be enclosed.

Appropriate Annexures as indicated in the Return should be enclosed, where applicable.

In page 1 of the Return, under item 2 of Section A, the sub-clause under which deduction is claimed should be indicated. For example if deduction is claimed against sales of tax-free goods the sub-clause should be (i). Similarly, the sub-clause relating to deduction against inter-state sales should be mentioned as (iii).

ANNEXURE "V"

Annexure to the return in Form 25 to be furnished by a dealer liable to pay value added tax under section 17A (1) of the West Bengal Sales Tax Act, 1994

[See rule 162 (1A)]

Annexure to the return in Form 25 for the year/quarter/month ending the .................... day of ................

Name of the dealer ..................... carrying on business under the trade name of ......................................................................

Address of the dealer ..............................................................................................................

Dealer's certificate of registration No. ..........................................................................................

1. Turnover of sales in respect of goods specified in Schedule II Rs. ............................. (1)

2. Less : Deduction under section 17A (3) -

Clause under which deduction is claimed

........................................	Rs. ......................................
........................................	Rs. ......................................
........................................	Rs. ......................................
__________________	____________________	Rs. ............... (2)

3. Turnover of sales in West Bengal for the purpose of section 17A (1) [(1) - (2)]

Rs. ................ (3)

4. Computation of the value added part of turnover of sales in respect of goods specified in Schedule II :

[Vide section 17A (4) and rule 62B]

A. Where the aggregate purchase prices of goods referred to in clause (a) or clause (b) of sub-section (4) of section 17A can be fully identified with the turnover of sales shown earlier against item 3.

Description of goods specified in Schedule II (Mention the Sl. No. and the name of the goods in the Schedule)	Turnover of sales for the purpose of section 17A, comprising sale price(S) and tax(s) [vide rule 62B(2)]		Aggregate prices of the corresponding purchases from the registered dealers in respect of sales in Col. 2 [vide rule 62B(2)]		Value added part of turnover of sales in which value added tax is payable [2(a)-3(a)]/ [2(a)-2(b)]- [3(a)-3(b)] [vide rule 62B(2)]
(1)	(2)		(3)		(4)
	(a)	(b)	(a)	(b)
	Sale	Tax	Purchase	Tax
	prices(S)	(s)	prices (P)	(p)
1................	Rs......	Rs.....	Rs......	Rs......	Rs. ............ (A₁)
2................	Rs......	Rs.....	Rs......	Rs......	Rs. ............ (A₂)
3................
4................

B. Where the dealer is a manufacturer and the aggregate purchase prices of goods referred to in clause (a) of sub-section (4) of section 17A cannot be fully identified with the turnover of sales shown earlier against item 3 and such purchase prices are determined under rule 62B (3).

Description of goods specified in Schedule II (Mention SI. No. and name of goods in the Schedule)	Turnover of sales for the purpose of section 17A, comprising sale price(S) and tax(s) [vide rule 62B(3)]		Aggregate purchase price of inputs (I) and packing materials (K) purchased from registered dealers in West Bengal as referred to in section 17A(4) (a) and computed under rule 62B (3)				Value added part of turnover of sales (V) computed V= [(S-s)]-[(I-i)]+[(K-k)] [vide rule 62B(3)]
(1)	(2)		(3)				(4)
	(a)	(b)	(a)	(b)	(c)	(d)
	(S)	(s)	(I)	(i)	(K)	(k)
1.....................	Rs. .......	Rs. ...	Rs. .......	Rs. .....	Rs. .......	Rs. ...	Rs. ..... (B₁)
2. ...................	Rs. ........	Rs. ...	Rs. .......	Rs. .....	Rs. .......	Rs. ...	Rs. ..... (B₂)

C. Where the dealer is a reseller and the aggregate purchase prices of goods referred to in clause (b) of sub-section (4) of section 17A cannot be fully identified with the turnover of sales shown earlier against item 3 and such purchase prices are determined under rule 62B (4).

Description of goods specified in Schedule II (Mention SI. No. and name of the goods in the Schedule)	Turnover of sales for the purpose of section 17A, comprising sale price(S) and tax(s) [vide rule 62B(4)]		Aggregate purchase price (R) and tax on such purchase (r) from registered dealers in West Bengal as referred to in section 17A(4) (b) and computed under rule 62B(4)		Valued added part of turnover of sales(V) computed under rule 62B(4) V=(S-s) - (R-r)
(1)	(2)		(3)		(4)
	(a)	(b)	(a)	(B)
	(S)	(s)	(R)	(r)
1. ...........	Rs. ..........	Rs. ..........	Rs. .........	Rs. .........	Rs. ....... (C₁₎
2. ...........	Rs. ..........	Rs. ..........	Rs. .........	Rs. .........	Rs. ....... (C₂)

5. Value added part of turnover of sales in respect of A, B and C above for serial No. 1 shall be (A₁, B₁ or C₁), for serial No. 2 it shall be (A₂, or B₂, or C₂) and so on.

	Signature .......................
	(Dealer)

ANNEXURE "P"

Annexure to the return in Form 25 to be furnished by a registered dealer liable to pay tax under section 13 (1) of the West Bengal Sales Tax Act, 1994

[See rule 162]

Annexure to the return in Form for this *year/quarter/month ending the ....................... day of ......... 19 ...................

Name of the dealer ............................................................................... carrying on business under the name of ..................................................................................................................................

Address of the dealer.....................................................................................................................

Dealer's certificate of registration No. under the Act ...................................................................

A.	Computation of tax payable under section 13(1)(a) (in respect of purchase from a dealer who is not registered for direct use in the manufacture in West Bengal or for packing etc.)
			Rs.
	(1)	Specified purchase price in respect of the return period
	(2)	Deduction under section 20(3) on account of purchases included in item (1) and referred to in the following clauses
		(i) clause (a)
		(ii) clause (b)
		(iii) clause (c)
		(iv) clause (e)
		read with the rules in chapter VII.
	(3)	Balance [1 minus 2] representing the taxable specified purchase price	Total
	(4)	Tax payable at ............... per cent on item 3.
B.	Computation of tax payable under section 13(1)(b)- (T1)
	(a)	Where specified purchase price of goods for use in the manufacture or packing of goods in West Bengal for sale in West Bengal can be determined under section 20 (3)(d)
			Rs.
	(1)	Specified purchase price in respect of purchase referred to in section 13(1)(b)
	(2)	Deduction under section 20(3) on account of purchases included in item 1 and effected during the return period, and
		(i) referred to in section 20 (3) (c)
		(ii) referred to in section 20 (3)(d)	_____________
		(iii) referred to in section 20 (3) (e)	_____________
		read with rules in chapter VII.
	(3)	Balance [1 minus 2] representing the taxable specified purchase price	Total
	(4)	Tax payable at ................ per cent on item 3
	(b)	Where specified purchase price in respect of purchases referred to in section 20 (3)(d) can not be fully identified but specified purchase is determined in accordance with the proviso to section 20(3)(d)-	(T2)
		(1) Specified purchase price in respect of purchases referred to in section 13(1)(b)
		(2) Deduction under section 20(3) on account of purchases included in item 1 and effected during the return period, and
		(i) referred to in section 20(3)(c)	_____________
		(ii) referred to in section 20(3)(e)	_____________
		(3) Balance [1 minus 2]	Total
X.	In respect of the period where the return relates to any month or quarter, other than the last month or quarter of a year, or a year.
		(4) Specified purchase price determined under proviso to section 20(3)(d) read with rule 69(1)(a)
		(5) Taxable specified purchase price in respect of period mentioned in item 4 [3 minus 4]	_____________
		(6) Tax payable at .............. per cent of item 5
			(T3)
Y.	Where the return relates to the last month or quarter of a year.
		(7) Specified purchase price determined under proviso to section 20(3)(d) read with rule 69(1)(b)
		(8) Taxable specified purchase in respect of the period	_____________
		(9) Tax payable at ................ per cent of time 8
			(T4)
C.	Computation of tax payable under section 13(1)(c) in respect of purchases from any dealer who is not registered for use other wise than in manufacturing
	(1)	Specified purchase price in respect of the return period	Rs.
	(2)	Deduction under section 20(3) on account of purchases included in item 1 and referred to in the following clauses of that section-

		(i) clause (a)	_____________
		(ii) clause (b)	_____________
		(iii) clause (c)
		(iv) clause (d)
		read with rules in chapter VII	Total
			_____________
	(3)	Balance [1 minus 2] representing the taxable specified purchase price
	(4)	Tax payable at ............... per cent on time 3

			(T5)


		Total tax payable under section 13 (1)
		(T1+T2+T3 or T4+T5)

		Date .................................	Signature ......................
			(Dealer)

Vide Annexure C

[Purchase tax payable on stock of goods under section 13 (3)]

Annexure to the return in Form 25 for the *year/quarter/month ending the ...................... day of ....................

[See rule 162(1)(b)]

Name of the dealer ............................................ carrying on business under the trade name of ................................... Dealer's certificate of registration No. under the West Bengal Sales Tax Act, 1994 : ..........................................

Purchase price [Please indicate amounts separately taxable at rates show in column (2)] (Rs.)	Rate of tax (per cent) under section 17	Tax payable [(1) X (2)] (Rs.)
(1)	(2)	(3)



Total tax payable

ANNEXURE W

Annexure to the return in Form 25 for the *year/quarter/month ending the .......................... day of ....................................................

[See rule 162(1)(c)]

Name of the dealer ................................................................................ carrying on business under the trade name of .......................................................................................................

Dealer's certificate of registration No. under West Bengal Sales Tax Act, 1994

1.	Gross contractual transfer price			Rs.
2.	Less deduction of contractual transfer price under section 21(1)
	Clause under which such deduction is claimed		Amount

	(a)	Rs.
	(b)	Rs.	Total	Rs.
3.	Balance contractual transfer price on which tax is payable (1-2)
4.	Computation of tax payable
	Break up of the balance shown in 3

Amount (Rs.)	Rate of tax (per cent) section 21	Tax payable [(1) X (2)] (Rs.)
(1)	(2)	(3)

Total tax payable under section 21

ANNEXURE J

Annexure to the return in Form 25 for the *year/quarter/month ending the ..................................... day of ...............................

[See rule 162(1)(d)]

Name of the dealer ............................................................................ carrying on business under the trade name of .......................................................................................................

Dealer's certificate of registration No. under West Bengal Sales Tax Act, 1994:

1.	Computation of tax payable on purchase of raw jute by an occupier of a jute mill
	(a)	Turnover of purchases as defined in section 2(39)(a)
		Rs. .................................................
Less	(b)	Deduction under section 20(1)(b)
		Rs. ..................................................
	(c)	Balance on which tax is payable under section
		20(1)(a)[(a)-(b)]	Rs. ..........................
	(d)	Tax payable at .................... per cent under section
		20(1)(a) on the turnover of purchase shown in (c)	Rs. ............................
2.	Computation of tax payable by a shipper on purchases of raw jute
	(a)	Turnover of purchases as defined in section 2(39)(b)
		Rs. .........................
	(b)	Tax payable at ......................... per cent under section
		20(1)(a) on the turnover of purchase shown in (a)	Rs. ..........................

	Total tax payable under section 20(1), [1(d)+2(b)]		Rs. ............................

ANNEXURE L

Annexure to the return in Form 25 for the *year/quarter/month ending the ......................... day of ................................................

[See rule 162(1)(e)]

Name of the dealer ............................................................................... carrying on business under the trade name of .......................................................................................................

Dealer's certificate of registration No. under West Bengal Sales Tax Act, 1994:

1.	Tax payable under section 17 on sales of goods specified in Part B of Schedule IV, other than furnace oil and kerosene oil	Rs. ..............................
2.	Additional sales tax payable @ .......................... per cent on the amount shown against 1	Rs. .............................

THE WEST BENGAL SALES TAX RULES, 1995

ANNEXURE T

Annexure to the return in Form 25 for the year/quarter/month ending on . . . . day of . . . . . .

[See rule 162(1)(f)]

Name of the dealer . . . . . . . . . . . . . . . . . . . . . .carrying on business under the trader name of. . . . . . . . . . .at . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dealer's certificate of registration under the West Bengal Sales Tax Act, 1994. . . . . . . . . .

1.	Name of the goods specified in Schedule VIIIB on which turnover tax is payable	. . . . . . . . . .
2.	Gross turnover of sales of goods mentioned in item 1 Less:	Rs. . . . . . . . . . . .
	(a) sales in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956, or in the course of import of the goods into, or export out of the territory of India, within the meaning of section 5 of that Act	Rs. . . . . . . . . . .
	(b) other sales as prescribed under clause (b) of section 16B	Rs. . . . . . . . . . .
3.	Turnover of sales on which turnover tax is not payable [2(a)+2(b)]	Rs. . . . . . . . . . .
4.	Balance turnover of sales on which turnover tax is payable	Rs. . . . . . . . . . .
5.	Turnover tax payable	Rs. . . . . . . . . . .

ANNEXURE MRP

Annexure to the return in Form 25 for the *year / quarter / month ending in the .............................. day of ........................

[See rule 162 (1)(g)]

Name of the dealer ......................... carrying on business under the trade name of ............................ No.of dealer's certificate of registration under the West Bengal Sales Tax Act, 1994....................

1. Aggregate of maximum retail price on which the dealer has paid tax under section 22D			Rs. .......................
2. Computation of tax payable under section 22D :			:
Name of goods	Aggregate of maximum retail price	Rate specified under section 22D	Tax payable under section 22D





Total Tax Payable :.............................

ANNEXURE TT

Annexure to the return in Form 25 for the *year/quarter/month ending on the ........day of...........

[see rule 162(1)(g)]

Name of the dealer .......................................................................carrying on business under the trade name of .................................................................No. of dealer's certificate of registration under the West Bengal Sales Tax Act, 1994: ...........................................

1. Total turnover of resales for this return period : Rs. .........................

2. The part turnover of resales deductible-

(a) under section 18B(4)(a) : Rs....................

(b) under section 18B(4)(b) : Rs......................

Total [(a) + (b) ] : Rs...................

3. Turnover of resales on which turnover tas is payable

under section 18B(4)(1-2) : Rs...........

4. Turnover Tax payable : Rs..............

ANNEXURE "D"

Annexure to the return in Form 25 for the *year/quarter/month ending the ........................... day of ................................./period from .................................... to .......................................................

[See rule 162]

Address of the dealer .....................................................................................................................

Dealer's Certificate of Registration No. ........................................ under the West Bengal Sales Tax Act, 1994.

PART - I

1. Location of the *newly set up industrial unit/expanded portion of an existing industrial unit ....................................

2. Date on which tax became first payable in respect of the *newly set up industrial unit/the expanded portion of an existing industrial unit .................................

3. Gross value of the *fixed capital assets/additional fixed capital assets as defined in the Explanation to section 40 ...........................................

4. ** ................................. per cent of the value at item 3 or fifty crore rupees, whichever is less .........................

5.	(a)	Amount of tax deferred under section 40 up to the previous *month/ quarter/year .............................
	(b)	Amount of tax deferred under section 40 for the *month/quarter/year for which this Annexure is furnished as per calculations shown in item 9 of the Part II below ...............................

6. Total amount of tax deferred under section 40 up to the *month/year for which this Annexure is furnished .........................................

[Total of items 5(a) and 5(b)]

PART - II

Computation of tax payable in respect of the newly set up industrial unit or the expanded portion of an existing industrial unit of the dealer.

1.	Turnover of sales during the period .....................................
2.	Total amount deducted from the amount in item 1 under section 17(3) ...........................
3.	Taxable turnover of sales ....................................
4.	Break-up of taxable turnover of sales shown in item 3 ...................................................
	A.	Taxable turnover of sales against declaration in Form .........................................
	B.	Taxable turnover of sales against declaration in Form .........................................
	C.	Balance taxable turnover of sales :
		taxable -
		(i)	@ .............................% Rs.
		(ii)	@ .............................% Rs.
		(iii)	@ .............................% Rs.
		(iv)	@ .............................% Rs.
5.	Total amount of tax payable on the taxable turnover of sales shown at item 4 ................
5A.	Total amount of tax payable under section 17A Rs. ...........................
5B.	Surcharge payable under section 16 Rs. ...........................
5C.	Additional surcharge payable under section 16A Rs. ...........................
5D.	Additional sales tax payable under section 18A Rs. ...........................
6.	Purchase tax payable under section 12/section 13 ...............................................
7.	Tax payable under section 15 .......................................
8.	Total amount of tax payable (Total of items 5, 5A, 5B, 5C, 5D, 6 and 7 .............
9.	Amount of tax eligible for deferment under section 40 .................................
The above statement is true to the best of my knowledge and belief.

Date .........................	...................................................
	(Signature of the dealer)

* Strike out whichever is inapplicable

** The percentage in item 4 of Part I as applicable to the dealer should be filled in by him

ANNEXURE "R"

Annexure to the return in Form 25 for the *year/quarter/month ending the ....................... day of ......................../ period from ...................... to ..............

[See rule 162]

Name of the dealer ................................................. carrying on business under the trade name of ..................................................................................

Address of the dealer ...................................................................

Dealer's Certificate of Registration No. ...................... under the West Bengal Sales Tax Act, 1994.

PART - I

1.	Location of the *newly set up industrial unit/expanded portion of an existing industrial unit ....................................
2.	Date on which tax became first payable in respect of the *newly set up industrial unit/the expanded portion of an existing industrial unit .....................................
3.	Value of the *fixed capital assets/additional fixed capital assets as defined in the Explanation to section 40 .................................
4.	** .......................... per cent of the value at item 3 or fifty crore rupees, whichever is less ..........................
5.	(a) Amount of tax remitted under section 41 upto the previous month/ quarter/ year .......................
	(b) Amount of tax remitted under section 41 for the *month/quarter/year for which this Annexure is furnished as per calculation in item 9 of Part II below ..........................
6.	Total amount of tax remitted under section 41 upto the *month/quarter/year for which this Annexure is furnished ..................................

PART - II

Computation of tax payable in respect of the newly set up industrial unit or the expanded portion of an existing industrial unit of the dealer.

1.	Turnover of sales of goods during the period ........................................
2.	Total amount deducted from the amount in item 1 on account of goods returned, cash discount allowed, sales under section 17(3) ...........................................
3.	Taxable turnover of sales ...........................................
4.	Break-up of taxable turnover shown in item 3 :-
	A.	Taxable turnover of sales against declaration in Form ............................
	B.	Taxable turnover of sales against declaration in Form ............................
	C.	Balance taxable turnover of sales :
		taxable -
		(i) @ ............................................ % Rs.
		(ii) @ ............................................ % Rs.
		(iii) @ ............................................ % Rs.
		(iv) @ ............................................ % Rs.
5.	Total amount of tax payable on the taxable turnover of sales shown at item 4 ...........................
5A.	Total amount of tax payable under section 17A		Rs. .................
5B.	Surcharge payable under section 16		Rs. .................
5C.	Additional surcharge payable under section 16A		Rs. .................
5D.	Additional sales tax payable under section 18A		Rs. .................

6.	Purchase tax payable under section 12/section 13 ............................
7.	Tax payable under section 15 ...........................................................
8.	Total amount of tax payable (Total of items 5, 5A, 5B, 5C, 5D, 6 and 7) .................................
9.	Amount of tax eligible for remission under section 41 .....................
The above statement is true to the best of my knowledge and belief.

Date ..............................................	......................................................
	(Signature of the dealer)

* Strike out whichever is inapplicable

** The percentage in item 4 of Part I as applicable to the dealer should be filled by him

ABSTRACT OF RETURN

To be furnished with return in Form 25)

[See rule 162(3)]

Receipt Date:
	D	D	M	M	Y	Y
(For office use only)

Charge Code

Charge Group

Return Period

*Monthly/Quarterly/Annual

(Strike out which is not applicable)

Return for the Monthly/Quarter/ Year ending

Trade name of the business

: ........................................

Registration No. under the W.B.S.T. Act 1994

: .........................................

Gross Turnover of sales (item 1 of Section A of Form 25)