The West Bengal Sales Tax - Notifications
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Notification No. 2272 F.R., dated 25th August, 2003

In exercise of the power conferred by section 104 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the Governor is pleased hereby to make the following amendments in the West Bengal Sales Tax Rules, 1995, as subsequently amended (hereinafter referred to as the said rules):-

Amendments

In the said rules -

(1) after CHAPTER VII, insert the following Chapter:-

"CHAPTER VIIA

Sales of goods exempt from turnover tax payable under section 16B

69A. Exemption from payment of turnover tax. - Any registered dealer liable to pay turnover tax under section 16B may, for the purpose of clause (b) of sub-section (1) of that section, deduct such sales of goods as are made by him -

(a) to any industrial unit situated in the Special Economic Zone; or

(b) to any developer for the use of such goods by him for the purpose of development of any Special Economic Zone; or

(2) in CHAPTER XII, in PART II, in rule 162, in sub-rule (1), in clause (f), for the words, figures and letter "under section 18B", substitute the words, figures and letter "under section 16B";

(3) after CHAPTER XVII, insert the following Chapter :-

"CHAPTER XVIIA

Voluntary disclosure of turnover of sales or purchase

266A. Making of a declaration of turnover of sales or purchase:- (1) Any person or dealer who intends to make a declaration under sub-section (1) of section 90B, shall make such declaration in Part I of Form 68, in triplicate, on or before the date specified in that sub-section, to the Commissioner.

(2) The declaration referred to in sub-rule (1), shall be signed by the person making it or in case of a dealer, by the person referred to in sub-rule (2) of rule 4 and shall be verified in the manner provided in Form 68.

(3) The declarant shall, with every declaration referred to in sub-rule (1), furnish a statement in Form 25 showing necessary particulars of the turnover of sales or purchases in respect of which such declaration is made and the tax payable on such turnover.

266B. Grant of certificate under sub-section (4) of section 90B- (1) Where the Commissioner, upon scrutiny of a declaration made under sub-rule (1) of rule 266A, is satisfied that such declaration is correct, he shall issue a certificate to the declarant in Part II of Form 68.

(2) A copy of the certificate issued under sub-rule (1) shall be sent by the Commissioner to the declarant and a copy shall also be sent to the appropriate assessing authority.";

(4) in form 25, -

(a) in SECTION FF, for the words, figures and letter "under section 18B", in the two places where they occur, substitute the words, figures and letter "under section 16B";

(b) in SECTION H, in item 7, for the words, figures and letter "under section 18B", substitute the words, figures and letter "under section 16B";

"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. . . . . . . . . . .

(5) in Form 53, -

(a) in serial No. (1), in clause (a), after the words " on which additional surcharge is payable", insert the words, letters and figures ", for turnover of sales of Rs. . . . . . . . . .on which turnover tax is payable under section 16B";

(b) in serial No. (6), after the words, letter and figures "tax payable on which additional surcharge is payable under section 16A amounted to Rs. . . . ", insert the words, letters and figures "turnover of sales of Rs. . . . . on which turnover tax is payable under section 16B";

(6) after Form 67, insert the following form :-

"THE WEST BENGAL SALES TAX RULES, 1995

FORM 68

Form of voluntary disclosure under sub-section (1) of section 90B and certificate issued by the Commissioner under sub-section (4) of that section

[See rule 266A/266B]

PART I

The Commissioner,

Commercial Taxes, West Bengal,

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I, . . . . . . . . . . . . . . . . . . . . . . . . . . (name), on my own behalf/on behalf of the dealer, carrying on business under the trade name of. . . . . . . . . . . . . . . . . at . . . . . . . . . . . . . . . . . . . . . ., holding certificate of registration No. . . . . . . . . . . . . (if any), hereinafter referred to as the declarant, do hereby make this declaration under sub-section (1) of section 90B in respect of the period. . . . . . . . . . . . . . .

1. It is declared in respect of the turnover of sales or purchases mentioned in paragraph 2 below that -

*(a) the declarant has failed to submit a return under section 30 in respect of such turnover of sales or purchases; or

*(b) the declarant has failed to disclose such turnover of sales or purchases in the return submitted under section 30 for the said period; or

*(c) such turnover of sales or purchases has escaped assessment by reason of omission or failure on the part of the declarant to submit a return under section 30 or to disclose fully and truly all material facts and particulars relating to such turnover of sales or purchases or otherwise.

2. The full particulars of the turnover of sales or purchases in respect of which this declaration is made and the tax payable thereon is / are shown in the statement in Form 25 furnished herewith. The turnover of sales or purchases and the tax payable according to such statement is as follows:-

(i)	Turnover of sales	:
(ii)	Tax payable on turnover of sales mentioned in (i)	:
(iii)	Turnover of purchases	:
(iv)	Tax payable on turnover of turnover of purchase mentioned in (iii)	:
(v)	Total tax payable (ii) + (iv)	:

3. The computation of tax payable according to this declaration has been shown in the statement in Form 25 furnished with this declaration.

4. The composition fee calculated at the rate of five per centum on the tax payable according to the declaration, is Rs. . . . . . . . .

5. The declarant has paid a sum of Rs. . . . . . . . ., being the aggregate of tax payable and the composition fee payable according to this declaration, as per details given below:-

Bank/Treasury where payment is made	Date of payment		Amount paid
		Tax :
		Composition Fee :
Total (in words) Rupees

6. It is further declared that -

(a) no material information or particulars has been suppressed and no incorrect or false information or particulars has been furnished;

(b) the information and particulars furnished are not incorrect or incomplete.

VERIFICATION

I, . . . . . . . . . . . . . . . . . . . . . . . . . . . ., do hereby declare that the information and particulars furnished hereinabove are true to the best of my knowledge and belief.

Date:	Signature. . . . . . . . . . .
	Status with seal. . . . . . . .

Part II

Certificate issued under sub-section (4) of section 90B

	Certificate No. . . . . . . . . .
	Date: . . . . . . . . . . . . .

Whereas. . . . . . . . . . . . .(name of the declarant) carrying on business under the trade name of . . . . at. . . . . . holding certificate of registration No. . . . . . . . under the said Act, has made a declaration on the. . . . . . . . day of. . . . . . . . . . . . . . . ., in respect of the turnover of sales or purchases set out in Part I for the period. . . . . . . . . . . . . . . . . . . . . . . .;

And whereas the declaration made under sub-section (1) of section 90B appears to be correct;

And whereas no penalty under section 76 has been imposed and no sanction for prosecution under section 88 has been accorded in respect of the turnover of sales or purchases to which the declaration relates;

This Certificate is granted to the above named declarant under sub-section (4) of section 90B of the West Bengal Sales Tax Act, 1994.

This Certificate, subject to provisions of sub-section (5) of section 90B, entitles the declarant to immunity from imposition of penalty under section 76 or prosecution under section 88 in respect of the turnover of sales or purchases for which the declaration in Part I has been made by him.

Issued this . . . . . . . . . .day of. . . . . . . . . . .

	Commissioner,
	Commercial Taxes,
	West Bengal

*Strike out whichever is not applicable."

2. This notification shall be deemed to have come into force on the 5th day of August, 2003.