"THE WEST BENGAL VALUE ADDED TAX RULES, 2005
FORM 79
[See sub-rule (3) of rule 192]
Certificate of eligibility for tax holiday under clause(b) of sub-section (1) of section 116.
Circle..........................................................
No. ....................................................
This is to certify that the dealer .................................................... carrying on business under the trade name of ........................................................ having his place of business situated at .................................................... and holding Certificate of Registration No. ......................... under the West Bengal Value Added Tax Act, 2003 is eligible to claim exemption, as specified below, under clause (b) of sub-section (1) of section 118 in respect of sales in West Bengal of ....................................................
(name of goods) manufactured in his newly set-up small scale industrial unit situated at .................................................... subject to the restrictions and conditions laid down in rule 190, and for accumulation of input tax credit under sub-section (8) of section 22.
The gross value of fixed capital assets within the meaning given in sub-rule (7) of rule 188 stands at .................................................... as on the 31st day of March, 2005.
The dealer is eligible for exemption from payment of output tax for the balance unexpired amount outof two hundred per centum of the gross value of fixed capital assets as referred to in rule 188.
The available eligible period within the meaning given in rule 188 for exemption of payment of output tax in respect of the dealer shall be the period from the 1st day of April, 2005 to .................................................... subject to the fulfillment of the conditions contained in section 116 and the rules made thereunder.
The first sale in West Bengal of goods manufactured in the aforesaid small scale industrial unit was made on ....................................................
Signature ........................................................
Designation ....................................................
................................................. Circle/Section.