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27 Deduction from turnover of sales under clause (c) of sub-section (1) of section 16
34 Cases, form and manner in which quarterly returns to be furnished
59 Demand notice under section 46 or sub-section (1) of section 48 for the amount of tax and penalty payable by the dealers
66 Determination of interest payable by dealer for delayed or non-payment of deferred tax that became payable-
90 Period of preservation of accounts, books of account, registers by dealers
165 Deferment of payment of output tax in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit-
168 Period to which deferment of output tax payable or due on assessment relates in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
175 Optional payment of deferred tax before expiry of the available eligible period-
177 Remission of tax payable by a newly set up industrial unit or the expanded portion of an existing industrial unit
179 Remission of output tax during the pendency of the application for certificate of eligibility or renewal thereof in respect of a mewly set up industrial unit or the expanded portion of an existing industrial unit
181Discontinuation of the benefit of remission of tax for contravention of the provisions of the Act and the rules made thereunder by a newly set up industrial unit or the expanded portion of an existing industrial unit-
182 Information regarding deferment of payment, or remission, of output tax
183 Requirement of the certificate of eligibility for deferment of payment of tax or remission of tax
185 Disposal of application for certificate of eligibility for deferment of payment of tax or remission of tax
187 Maintenance of accounts, vouchers, documents, etc by the dealer for the purpose of deferment of payment of tax or remission of tax-
188 Tax holiday for new Small-Scale Industrial Units
190 Information regarding tax holiday
191 Requirement of the certificate of eligibility for tax holiday
192 Manner of application for certificate of eligibility and disposal of such application
26G Deduction from turnover of sales of taxable goods sold to a registered manufacturing dealer who enjoys any benefit under section 118 or uses such taxable goods for export out of territory of India
79A Refund under sub-section (8A) of section 22-
194A Information to be furnished under section 118A-
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THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER XV:MISCELLANEOUS

Body 118. Measures for registered dealer holding eligibility certificate under West Bengal Sales Tax Act, 1994

Notwithstanding anything contained elsewhere in this Act,-

    (a) where a registered dealer has been enjoying, or has been entitled to enjoy, the benefit of deferment of tax under section 40, section 42 or section 43, as the case may be, of the West Bengal Sales Tax Act, 1994, for a specified period or for a specified amount determine with respect to gross value of the fixed capital assets, and who would have continued to be so eligible on such appointed day under that Act had this Act not come into force, may be allowed deferment of payment of output tax payable by him under this Act by the Commissioner, for the balance un-expired period or the balance eligible amount, as the case may be, with respect to gross value of the fixed capital assets, whichever expired earlier;

    (b) where a registered dealer was enjoying benefit of tax holiday under section 39 of the West Bengal Sales Tax Act, 1994, for a specified period, immediately before the appointed day and who would have continued to be so eligible on such appointed day under that Act had his Act not come into force, may be allowed such tax holiday by way of exemption of output tax payable by him under this Act by the Commissioner for the balance un- expired period or until the aggregate of the benefit of exemption from payment of tax enjoyed by such dealer under section 39 of the West Bengal Sales Tax Act, 1994, computed from first day of April, 2003, exceeds the limit of two hundred per centum of gross value of the fixed capital assets, whichever expires earlier, in such manner and subject to such terms and conditions as may be prescribed;

    (c) where a registered dealer was enjoying benefit of remission of tax under section 41 of the West Bengal Sales Tax Act, 1994, for a specified period or a specified amount determined of the fixed capital assets, immediately before the appointed day and who would have continued to be so eligible on such appointed under that Act had this Act not come into force, may be allowed remission of output tax payable by him under this Act by the Commissioner for the balance un-expired period, or balance eligible amount with respect to gross value of fixed capital assets, whichever expires earlier, in such manner and subject to such terms and conditions as may be prescribed.

(2) For the purposes of clause (a), clause (b) or clause (c), a complete British Calender month shall be considered, wherever a part of a month is involved.