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.

178. Variation of the remitted amount of tax consequent upon verification of return in respect of a newly set up industrial unit or the expanded portion of an existing industrial unit -

On the basis of the findings made by the appropriate assessing authority under sub-section (1) of section 42 in connection with verification of a return furnished by a dealer under sub-section (1) of section 32, if any additional amount of tax becomes payable by such dealer, such additional amount of tax shall be taken into consideration for determining the actual amount of tax remitted and to find and to find whether the amount of tax remitted exceeds the balance available amount that the dealer is eligible for remission under sub-rule (1) of rule 177.