THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XV : Incentives to industrial units - deferent of payment of tax by new or expanded industrial units, conditions and restrictions for deferment and certificate of eligibility therefor, remission of tax payable by new or expanded units, conditions and restrictions for remission and certificate of eligibility therefor, exemptions of sales by newly set up small-scale industrial units, conditions and restrictions for exemption and certificate of eligibility therefor.

167. Payment of output tax payable or due after assessment, which is in excess of the balance available amount eligible for deferment in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit. -

If any assessment of tax is made under section 45 or section 46 in respect of any period falling within the available eligible period as applicable to a dealer on a date after the expiry of such available eligible period, and thereupon it is found that the aggregate of -

(a) the amount of output tax payable or due upon assessment in respect of sales, or purchases referred to in section 12, and

(b) the total amount of output tax claimed for deferment,

exceeds the balance un-expired amount or the balance available amount referred to in sub-rule (3) or rule 165, that the dealer is eligible for deferment up to the period of such assessment in accordance with the provisions of the rules contained in this Part and Part III, such dealer shall make payment of the amount of such tax in excess of the balance available amount by such date as may be specified in the notice issued under sub-section (2) of section 45, or clause (b) of sub-section (3) of section 46.