THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER VII : Certificates and other evidence in support of a dealer"s claims for deductions from turnover of sales under clause (b) or clause (d) of sub-section (1) of section 16.

33A. Exemption from tax on certain sales of gold, silver, platinum and diamond or previous stores. -

(a) any scheduled commercial bank, authorised by the Reserve Bank of India to import gold or silver or platinum from outside India; or

(b) the Minerals and Metals Trading Corporation of India Limited (a) Government of India enterprise) (hereinafter referred to as MMTC).

Sells gold, silver or platinum to a registered dealer in West Bengal for use of such goods by such registered dealer in manufacture of jewellery to be exported by him or by MMTC out of the territory of India, such scheduled commercial bank or MMTC may, subject to the conditions specified in sub-rule (3), deduct turnover of such sales of such goods under clause (c) of sub-section (1) of section 16.

(2) Where any registered dealer sells diamond or precious stones to a registered dealer in West Bengal for use of goods by such purchasing registered dealer in manufacture of jewellery to be exported by him out of the territory of India, such selling registered dealer may, subject to the conditions specified in sub-rule (3), deduct turnover of such sales of such goods under clause (c) of sub-section (1) of section 16.

(3) For claiming the deduction under clause (c) of sub-section (1) of section 16 as referred to in sub-rule (1) or sub-rule (2), as the case may be, the selling registered dealer shall furnish relevant invoice/cash memo evidencing such sales and a certificate in the form appended to this rule, duly filled in and signed by the purchasing registered dealer or by a person authorised by such purchasing registered dealer for the purpose.

FORM OF CERTIFICATE

[See sub-rule (3) of rule 33A]

Serial No. .......................................................

Date ....................................

............................................. (bank/MMTC/dealer)

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

............................................. Certificate of Registration No., if any

Certified that the goods purchased from you as specified in the *invoice/cash memo stated below are for the purpose of use in the manufacture of jewellery in West Bengal to be exported by *me/us out of the territory of India and amount intended to be disposed of otherwise by *me/us.

___________________________________________________________________________________
Invoice/cash memo No. and date	Description of goods	Quantity	Amount
___________________________________________________________________________________
(1)	(2)	(3)	(4)
___________________________________________________________________________________



___________________________________________________________________________________

Name and address of the purchasing dealer : ...................................................
Certificate of Registration No. : ...........................................................................
Date : .........................................

		Signature and status of the person Signing the certificate

*Strike out which is not applicable.