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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER VI : Deductions.

Body 26D. Certificate to be produced by Canteen Stores Department or Regimental or Unit-run Canteen attached to military units in West Bengal for claiming deductions from turnover of sales for certain taxable goods sold to the members of the Defence Forces of India or the Royal Bhutan Army.

Where the Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteen attached to the military units in West Bengal makes sales of any taxable goods purchased by it in West Bengal,on or after the 1st day of September, 2005, to any member or members of the Defence forces of India, whether stationed in West Bengal or to any member or members of the Royal Bhutan Army or the Canteen Stores Department of the Royal Bhutan Army, such Canteen Stores Department or the Regimental or Unit-run Canteen, as the case may be, may for the purpose of determination of its turnover of sales on which tax is payable, deduct under clause (c) of sub-section (1) of section 16, from its gross turnover of sales that part of turnover of sales which represents the sales made to such members of the Defence Forces of India or Royal Bhutan Army, or the Canteen Stores Department of the Royal Bhutan Army, as the case may be, and it shall, on demand by the appropriate assessing authority, furnish a certificate in the Form appended to this rule, duly filled in and signed by the officer not below the rank of a Commanding Officer, of the unit to which the members of the Defence Forces of India or Royal Bhutan Army, as the case may be purchasing such goods belongs or belong.

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 where such sales are made to the Canteen Stores Department of the Royal Bhutan Army, no such certificate as referred to in the first proviso shall be required to be furnished for claiming deduction under this rule.

FORM OF CERTIFICATE

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

Serial No. Date

Certified that the Canteen Stores Department or the Regimental or Unit-run canteen sold taxable goods to the member or members of my/our unit in West Bengal/Bhutan the particulars of which are as follows:-

Cash memo/invoice/bill/tax invoice No. and date Description of goods Quantity Amount
(1) (2) (3) (4)
       

Date ......................... Signature and status of the officer signing the certificates.