THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER VIA : DECLARATIONS AND OTHER EVIDENCES IN SUPPORT OF A DEALER`S CLAIMS FOR DEDUCTIONS FROM TURNOVER OF SALES UNDER CLAUSE (B) OF SUB-SECTION (1) OF SECTION 16 AND AUTHORITIES FROM WHOM, AND THE MANNER IN WHICH, DECLARATION FORMS TO BE OBTAINED, RESTRICTIONS AND CONDITIONS FOR USE OF SUCH FORMS AND FINE FOR MISUSE OF SUCH FORMS AND FINE FOR CONTRAVENTION OF THE PROVISIONS.

30E. Inadmissibility of declaration in certain cases.

Any claim by a dealer for deduction under clause (b) of sub-section (1) of sub-section (1) of section 16, shall not be admissible if he accepts from any dealer who issues declaration in Form 12A-

(i) which has not been duly obtained by the issuing dealer in accordance with the provisions of this chapter, or

(ii) which is reported to have been lost, stolen or destroyed from the custody of any other registered dealer, or

(iii) which has been cancelled under rule 30K, by the Commissioner or any other authority appointed under sub-section (1) of section 6 including the appropriate assessing authority of the issuing dealer, or

(iv) which has been declared obsolete and invalid by the Commissioner under rule 30M: