DEMO
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Section
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Rules
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2(11) "dealer"
2(37) "rules"
2(38) "registered"
2(45) "tax"
118 Measures for registered dealer holding eligibility certificate under West Bengal Sales Tax Act, 1994
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.
183. Requirement of the certificate of eligibility for deferment of payment of tax or remission of tax.
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No registered dealer shall be eligible for claiming deferment of payment of tax under clause (a) of sub-section (1) of section 118, or remission of tax under clause (c) sub-section (1) of section 118, and the rules made thereunder unless he obtains and possesses a valid certificate of eligibility referred to in rule 185 or rule 186.