THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 77

[See sub-rule (1) of rule 185]

Certificate of eligibility for deferment of payment of output tax under clause (a) of sub-section (1) of section 116/remission of output tax under clause (c) of sub-section (1) of section 116 of the West Bengal Value Added Tax Rules, 2005.

This is to certify that the dealer ................................ carrying on business under the trade name of ......................having principal place of business or Head Office in West Bengal and holding Certificate of Registration No. ..................... dated .......................is eligible for deferment of payment of output tax/remission of output tax under section 116 and form accumulation of input tax credit under sub-section (8) of section 22.

The dealer has established and commissioned his newly set up industrial unit/expanded portion of the existing industrial unit located at ............................

The dealer is eligible for deferment of payment of output tax/remission of output tax under clause (a)/ clause (c) of sub-section (1) of section 116 with effect from .............................in respect of sales of goods specified below up to the annual aproved capacity of production mentioned against such goods manufactured in his unit in West Bengal :

The dealer is eligible to accumulate and carry forward the input tax rebate under sub-section (8) of section 22 with effect from .........................................., and till the expiry of entitlement of deferment of payment of output tax/remission of output tax under section 116, in respect of purchase of raw materials, consumable stores, packing materials and capital goods from West Bengal for use in the manufacture and packing of goods in his unit in West Bengal for sale.

The first date of commercial production is .................................................................. .

The first sale in West Bengal of goods manufactured in the aforesaid unit was made on .................. The dealer is/has been eligible since ........................................ for deferment of payment of output tax/remission of output tax for the balance unexpired amount or balance available amount, as referred to in Rule 165, whichever is less, out of ....................... per centum of the gross value of fixed capital assets/additional fixed capital assets of Rs. ...................................................... as on ................................, within the meaning given in the explanation to Rule 165, subject to fulfilment of the conditions and restrictions contained in section 116 and rules made thereunder.

The available eligible period for deferment of payment of output tax/remission of output tax in respect of the dealer shall be for ................................... months commencing from the 1st day of April, 2005 subject to fulfilment of the conditions and restrictions contained in section 116 and rules made thereunder.

This certificate is valid from .................................... to ....................................

Signature ........................................

Designation ....................................

(Prescribed authority)

The certificate is renewed and the period of validity is extended as specified in columns (2) and (3) below-