THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER VIII:RECOVERY OF TAX, LATE FEE, PENALTY AND INTEREST AND REFUND

Body 61. Refund to certain class of persons

(1) Subject to such restrictions and conditions as may be prescribed, the Commissioner shall, in the prescribed manner, refund-

(a) to a registered dealer, who owns an industrial unit in the Software Technology Park, or who owns an Export Oriented Unit within the meaning of the Export and Import Policy as formulated under section 5 of the Foreign Trade (Development and Regulation) Act, 1992, situated anywhere in West Bengal outside a Special Economic Zone or Software Technology Park, the amount of tax realised or realisable from him by another registered dealer in respect of the purchases in West Bengal-

(i) of goods for use directly in the manufacture of goods by him in such unit for sale by him in the course of export within the meaning of section 5 of the Central Sales Tax Act, 1956,

(iii) of goods, being the containers or other packing material for packing of the goods manufactured in such unit;

(aa) to a registered dealer, who is not liable to pay tax under section 14 and whose nature of business is such that for any return period the input tax credit exceeds the output tax payable for such return period under this Act, the excess amount of net tax credit over output tax for such return period, where-

(i) the rates of tax on principal inputs are higher than the rates of tax of the goods on which output tax is payable by such registered dealer in respect of all his sales, or

(ii) the sales to registered dealers within the meaning of section 3 of the Central Sales Tax Act, 1956 exceeds fifty per centum of total sales;;

(ab) to a registered dealer, whose sum total of the turnover of inter-State sales of taxable goods within the meaning of sub-section (1) of section 8 of the Central Sales Tax Act, 1956 and of the turnover of sales of goods in the course of export out of the territory of India within the meaning of section 5 of the Central Sales Tax Act, 1956, exceeds fifty per centum of the total turnover of sales in a return period, of such per centum of excess amount of input tax credit after adjustment of reverse credit over output tax for such return period, as corresponds to the sum total of the turnover of sales referred to in this sub-clause computed as per centum of total turnover of sales in the return period.

DECLARATION

This is to declare under clause (ab) of section 61 that the under mentioned sales have been effected and tax has been charged on the bill(s) raised on the dealer and this is to certify that the net tax, if any, as per the return for the quarter ending under the West Bengal Value Added Tax Act, 2003, has been deposited at the appropriate Government Treasury and the return for the said quarter has been fi led with (name of the office) on (date).

I also declare that I do not enjoy any incentive by way of remission/ tax holiday/deferment under section 118 of the West Bengal Value Added Tax Act, 2003.

Serial No.	Particulars	Amounts
1.	Name of the purchasing dealer with Vat Regn. No.
2.	Total sales effected to such purchasing dealer during the quarter ending .. . .........	Rs.
3.	Total tax realised from the purchasing dealer during the said quarter	@1%	Rs.
		@4%	Rs.
		@12.5%	Rs.
		Total	Rs.
4.	Nature of goods sold [Broad description to be given]
5.	Remarks, if any

Date of issue
	Signature of the selling dealer with name and VAT Regn. No.

(b) to the Consulates, the amount of tax realised or realisable from them by a registered dealer in respect of taxable goods by them in West Bengal for their personal or official use; or

(c) to the specialised agencies of the United Nations Organisation, the amount of tax realised or realisable from them by a registered dealer in respect of purchases of taxable goods by them in West Bengal for their official use.

(2) The Commissioner may, for reasons to be recorded in writing, withhold the refund till such time as he deems fit and inform the dealer of the reason for withholding the refund.