Where a dealer makes sales of any taxable goods, on or after the 1st day of September, 2005, to the Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteen attached to the military units in West Bengal and where such dealer intends to claim deductions under clause (c) of sub-section (1) of section 16, the dealer shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice or invoice or cash memo or bill and a certificate in the Form appended to this rule, duly filled in and signed by an officer not below the rank of a Commanding Officer:

Provided that no such deduction shall be allowed unless the dealer selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoice or cash memo or bill and the relevant certificate.

Provided further that notwithstanding anything contained in the aforesaid provision of this rule, no such deduction under clause (c) of sub-section (1) of section 16 as referred to in this rule, shall be admissible in respect of sales such taxable goods made during the period commencing from the 1st day of November, 2009 and ending on the 30th day of June, 2012.

FORM OF CERTIFICATE

(See rule 26C of the West Bengal Value Added Tax Rules, 2005.)

To

..................................................... (Selling dealer)

..................................................... (Address)

..................................................... [Registration No. (TIN), if any]

Certified that the taxable goods purchased from you as specified in cash memo/invoice/bill/tax invoice stated below are for the purpose of resale of these goods to the members of the Defence Forces of India.