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.

179. Remission of output tax during the pendency of the application for certificate of eligibility or renewal thereof in respect of a newly set up industrial unit or the expanded portion of an existing industrial unit-

Where a registered dealer makes an application in accordance with the provisions of rule 184 for issue of a certificate of eligibility or renewal thereof under sub-rule (1) or rule 186 and such application remains pending for disposal under rule 185 or sub-rule (2) of rule 186, as the case may be, the amount of the output tax according to the return under section 32 shall, subject to the provisions of rule 181, be remitted in accordance with the provisions of clause (c) section 118 and rules made thereunder.