A dealer may, for the purpose of determining his taxable contractual transfer price on which tax is payable under sub-section (1) of section 18 during any period, deduct under clause (d) of sub-section (2) of section 18 from the total contractual transfer price received or receivable by him that part of the contractual transfer price during that period which represents the contractual transfer of goods involved in the execution of any works contract awarded by the West Bengal State Electricity Board or any public sector undertaking under Rajib Gandhi Grameen Vidyutikaran Yojana (RGGVY) or as the case may be, Deendayal Upadhyaya Gram Jyoti Yojana (DDUGJY) for Rural Electricity Infrastructure and Household Electrification and he shall, on demand by the appropriate assessing authority, furnish a certificate from the West Bengal State Electricity Board or the public sector undertaking, as the case may be, in the Form appended to this rule, duly filled in and signed by its principal officer or such other officer as may be authorised in this behalf :-

FORM OF CERTIFICATE

(See rule 30BA of the West Bengal Value Added Tax Rules, 2005)

To

............................... (Name of the dealer executing the works contract)

............................... (Address)

............................... (Registration No. under the West Bengal

............................... Value Added Tax Act, 2003).

Certified that there has occurred the contractual transfer of the goods as referred to in tax invoice/invoice/bill stated below to us by you in course of execution of the following project in West Bengal under Rajiv Gandhi Grameen Vidyutikaran Yojana Scheme for the Rural Electricity Infrastructure and Household Electrification: