(1) When a registered dealer, transfers goods, to an auctioneer or agent as the case may be, in West Bengal, for effecting sales of such goods against commission or other remuneration may, subject to the condition specified in sub-rule (1) of rule 32, while determining his turnover of sales on which tax is payable, deduct from his turnover of sales that part of his turnover representing such transfer of manufactured goods under clause (c) of sub-section (1) of section 16.

(2) When a registered dealer makes a sale of tea through a broker member of the Kolkata Tea Traders Association or the Siliguri Tea Auction Committee or the North Bengal Tea Auction Committee being his agent under the Private Treaty sales held in Kolkata under the auspices of such Association or at Siliguri under the auspices of Siliguri Tea Auction Committee or at Jalpaiguri under the auspices of North Bengal Tea Auction Committee, such registered dealer shall, subject to the condition specified in sub-rule (2) of rule 32, while determining his turnover of sales on which tax is payable, deduct under clause (c) of sub-section (1) of section 16 from his turnover of sales, that part of turnover of sales which represents sales of such tea.

(3) A registered dealer, who is entitled to enjoy the benefit of tax holiday under clause (b) of sub-section (1) of section 118 and who has fulfilled all the conditions prescribed therefor in Part IV of Chapter XV of these rules, and who has manufactured goods in his newly set up small scale industrial unit in West Bengal, may, for the purpose of determining the turnover of sales upon which tax is payable under sub-section (1) of section 16, subject to the conditions and restrictions referred to in clause (b) of sub-section (1) of section 118, deduct under clause (c) of sub-section (1) section 16, from his turnover of sales that part of his turnover of sales of goods manufactured in his newly set up small-scale industrial unit, from which ninety-five per centum of output tax is payable, other than sales of goods so manufactured, on franchise or otherwise, using the trade name or brand name or logo of any other industrial unit or commercial organisation, situated within or outside West Bengal.