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.

190. Information regarding tax holiday -

Where a registered dealer has been enjoying, or has been entitled to enjoy the benefit of tax holiday under section 39 of the previous Act on the day immediately preceding the appointed day, he shall, within one hundred and twenty days from such day, inform the appropriate assessing authority about available eligible period referred to in clause (b) of sub-section (1) of section 118 and sub-rule (2) of rule 188, and the balance available amount referred to in sub-rule (3) of rule 188.