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.

172. Manner of, and time by which, payment of deferred output tax is to be made by newly set up industrial unit or in the expanded portion of an existing industrial unit. –

(1) The full amount of output tax in respect of any return period, payment of which is deferred under clause (a) of sub-section (1) of section 116, read with the rules in this Part and Part III, shall be paid in accordance with the provisions of sub-rule (6) of rule 165 within fifteen days from the end of the period up to which such payment of such tax has been deferred.

(2) A dealer liable to pay the output tax in accordance with the provisions of sub-rule (1), shall pay the full amount of such tax into the appropriate Government Treasury.

(3) The dealer shall, after making payment of tax referred to in sub-rule (2), send a copy of the receipted challan showing payment of such tax to the appropriate assessing authority along with a statement in Form no. 72 .