DEMO
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Section
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Rules
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2(11) "dealer"
2(26) "output tax"
2(45) "tax"
169 Deferment of payment of tax during the pendency of the application for certificate of eligibility or renewal thereof in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
184 Manner and form of application for the certificate of eligibility for deferment of payment of tax or remission of Tax
185 Disposal of application for certificate of eligibility for deferment of payment of tax or remission of tax
186 Renewal of certificate of eligibility for deferment of payment of tax or remission of tax and disposal of such application-
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.
170. Payment of output tax not to be deferred in the event of rejection of application for certificate of eligibility or renewal thereof in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit. –
If the application for certificate of eligibility made by a dealer according to rule 184 or renewal thereof according to sub-rule (1) of rule 186 is rejected under sub-rule (3) of rule 185 or sub-rule (3) of rule 186, the dealer shall, within thirty days from the date of order rejecting such application, make payment of the tax which remains deferred pending disposal of such application for a certificate of eligibility or renewal thereof.