In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendments in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):—
Amendments
In the said rules,—
(1) in CHAPTER III, in rule 5,—
(a) to sub-rule (1), add the following proviso:—
"Provided that a dealer,—
(a) who is a reseller only and purchases or procures goods only from within West Bengal and who does not have any other place of business outside West Bengal, may make an application in Form No. 1A,
(b) who is a manufacturer only and purchases or procures goods only from within West Bengal and who does not have any other place of business outside West Bengal, may make an application in Form No. 1B,
(c) who is a works contractor only and purchases or procures goods only from within West Bengal and does not have any other place of business outside West Bengal, may make an application in Form No. 1C,
for registration under section 24, to the appropriate registering authority in whose area the principal place of business of the dealer is situated, affixing court fee of rupees one hundred.";
(b) in sub-rule (3), for the words and figure "application in Form No. 1", occurring at two places, substitute the words, figure and brackets "application in Form referred to in sub-rule (1)";
(c) in sub-rule (4), for the words and figure "Form No. 1", wherever they occur, substitute the words, figure and brackets "Form referred to in sub-rule (1)";
(2) in CHAPTER VI,—
(a) in PART I, after rule 26A, insert the following rules:—
26B. Deduction from turnover of sales for certain sales made by M/s. Garden Reach Shipbuilders and Engineers Limited, Kolkata.
Where M/s. Garden Reach Shipbuilders and Engneers Limited, Kolkata (hereinafter referred to as GRSE), makes sales, on or after the 1st day of April, 2005, to Indian Navy, Government of India, Ministry of Defence, of vessel constructed by it on the basis of cost plus remuneration contract, the GRSE may, for the purpose of determination of his taxable turnover of sales on which tax is payable, deduct under clause (c) of sub-section (1) of section 16 from its gross turnover of sales that part of such gross turnover which represents sales of such vessel.
26C. Certificate and other evidence for claiming deduc-tions from turnover of sales for taxable goods sold to Canteen Stores Department or to Regimental or Unit-run Canteen in West Bengal.
Where a dealer makes sales of any taxable goods, on or after the 1st day of September, 2005, to the Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteen attached to the military units in West Bengal and where such dealer intends to claim deductions under clause (c) of sub-section (1) of section 16, the dealer shall, on demand by the appropriate assessing authority, furnish the relevant cash memo or invoice or bill or tax invoice along with a certificate in the Form appended to this rule, duly filled in and signed by an officer not below the rank of a Commanding Officer.
FORM OF CERTIFICATE
(See rule 26C of the West Bengal Value Added Tax Rules, 2005.)
To
..................................................... (Selling dealer)
..................................................... (Address)
..................................................... [Registration No. (TIN), if any]
Certified that the taxable goods purchased from you as specified in cash memo/invoice/bill/tax invoice stated below are for the purpose of resale of these goods to the members of the Defence Forces of India.
26D. Certificate to be produced by Can-teen Stores Depart-ment or Regimen-tal or Unit-run Canteen attached to military units in West Bengal for claiming deduc-tions from turnover of sales for taxable goods sold to the members of the Defence Forces of India.
Where the Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteen attached to the military units in West Bengal makes sales of any taxable goods, on or after the 1st day of September, 2005, to any member or members of the Defence Forces of India within West Bengal, such Canteen Stores Department or the Regimental or Unit-run Canteen, as the case may be, may for the purpose of determination of taxable turnover of sales on which tax is payable, deduct under clause (c) of sub-section (1) of section 16, from its gross turnover of sales that part of turnover of sales which represents the sales made to the members of the Defence Forces of India, and it shall, on demand by the appropriate assessing authority, furnish a certificate in the Form appended to this rule, duly filled in and signed by the officer not below the rank of a Commanding Officer, of the unit to which the member or members of the Defence Forces of India purchasing such goods belongs or belong.
(See rule 26D of the West Bengal Value Added Tax Rules, 2005)
Certified that the Canteen Stores Department or the Regimental or Unit-run canteen sold taxable goods to the member or members of my/our unit in West Bengal the particulars of which are as follows:—
26E. Deduction from turnover of sales for sale of lubricants to air crafts of certain countries other than India.
Where a dealer makes sales of lubricants for filling into receptacles forming part of any aircraft registered in any country (other than India) operating as a scheduled or non-scheduled international air service to or from India and such Country is a party to the Agreement or convention referred to in clause (a) or clause (b), as the case may be, of section 2 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 (36 of 2002), such dealer may, for the purpose of determination of his taxable turnover of sales on which tax is payable, deduct under clause (c) of sub-section (1) of section 16 from his gross turnover of sales, that part of such gross turnover which represents such sales of lubricants, and it shall on demand by the appropriate assessing authority, furnish a certificate in the Form appended to this rule duly filled in and signed by a person authorised in his behalf.
(See rule 26E of the West Bengal Value Added Tax Rules, 2005)
...................................................... (Certificate of registration No. under the West Bengal Value Added Tax Act, 2003)
I/We hereby confirm that lubricants purchased from you were filled into receptacles forming part of an aircraft registered in a country, other than India, operating as a scheduled or non-scheduled international air service to or from India and such country is a party to the Agreement or Convention as referred to in the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 (36 of 2002). The particulars of the said purchases are as follows:—
1. Name of the airline company—
2. Name of the aircraft and flight No.—
3. Registration No. of the aircraft—
4. Name of the country of registration of the aircraft—
5. Seller's bill/invoice/tax invoice No. and date—
6. Quantity purchased—
7. Value of the goods purchased—
26F. Deduction from turnover of sales for goods sold to any diplomatic mission for their official or personal use.
Where a dealer makes sales of any taxable goods on or after the 1st day of October, 2005, to any diplomatic mission or to an office of any such diplomatic mission or to any person of such diplomatic mission, such dealer may, for the purpose of determination of his taxable turnover of sales on which tax is payable, deduct under clause (d) of sub-section (1) of 16 from his gross turnover sales that part of such turnover which represents such sales of taxable goods made to the diplomatic mission and such dealer shall, on demand by the apropriate assessing authority, furnish the relevant cash memo or invoice or bill or tax invoice alongwith a certificate in the Form appended to the rule, duly filled in an signed by a person authorised in this behalf.
(See rule 26F of the West Bengal Value Added Tax Rules, 2005)
..................................................... [Registration Certificate No. under the West Bengal Value Added Tax Act, 2003)
Certified that the taxable goods purchased from you as specified in cash memo/invoice/bill/tax invoice stated below, are for official use or for personal use of the person or persons attached to this ............................................................. (Name of the consulate/embassy/diplomatic mission)
(b) in PART III, after rule 30, insert the following rules:—
30A. Deduction from contractual transfer price of goods involved in the execution of certain works contract by M/s Garden Reach Shipbuilders and Engineers Limited, Kolkata.
Where M/s Garden Reach Shipbuilders and Engineers Limited, Kolkata (hereinafter referred to as (GRSE) is liable to pay tax under section 14, it may, for the purpose of determining its taxable contractual transfer price on which tax is payable under sub-section (1) section 18 during any period, deduct under clause (d) of sub-section (2) of that section 18 from the total contractual transfer price received or receivable by him on or after 1st day of April, 2005 on the construction of vessel that part of such contractual transfer prior which represents contractual transfer of goods involved in the execution of works contract in West Bengal, where the execution of such works contract is undertaken pursuant to a cost plus remuneration contract.
30B. Deductions from contractual transfer price of cost of goods purchased from West Bengal on payment of tax under the Act, and supplied, by person for whom or for whose benefit a works contract is executed.
Where a works contractor, in the course of execution of works contract, uses the goods supplied by the person for whom or for whose benefit a works contract is executed (hereinafter referred to as the principal), he may for the purpose of determining taxable contractual transfer price, deduct from the total contractual transfer price under clause (d) of sub-section (2) of section 18 that part of contractual transfer price which represents cost of such goods, supplied by the principal, the purchase of which have been made from within West Bengal on payment of tax under the Act.
(3) in CHAPTER VIII, in PART I,—
(a) in rule 34,—
(i) in sub-rule (1),—
(A) omit the words, figures and brackets "as referred to in sub-section (1) of section 32,", and
(B) add the following provisos:—
"Provided that instead of submitting a return in Form No. 14, a dealer—
(a) who is a reseller only and purchases or procures goods only from within West Bengal and who does not have any other place of business outside West Bengal, may, at his option, furnish a return in Form No. 14A, or
(b) who is a manufacturer only and purchases or procures goods only from within West Bengal and who does not have any other place of business outside West Bengal, and who is not enjoying exemption or deferment or remission of tax under sub-section (1) of section 118, may, at his option, furnish a return in Form No. 14B, or
(c) who is a works contractor only and purchases or procures goods only from within West Bengal and does not have any other place of business outside West Bengal may, at his option, furnish a return in Form No. 14C.
to the appropriate assessing authority in whose area the principal place of business of the dealer is situated:
Provided further that where a dealer becomes ineligible to furnish return in Form No. 14A or Form No. 14B or Form No. 14C in the middle of a quarter of the year, he shall furnish monthly returns in Form No. 14A or Form No. 14B or Form No. 14C, as the case may be, for the month in which he has become so ineligible and shall also furnish a consolidated return in Form No. 14 for the rest of the quarter.";
(ii) in sub-rule (2), for the words "who has been allowed to make payment", substitute the words "who has exercised his option to make payment";
(iii) in sub-rule (3), for clause (d), substitute the following clause:—
"(d) the Principal Officer, if the dealer is a company having its registered office in West Bengal and where such registered office is situated outside West Bengal, the executive head in West Bengal as authorised by the Principal Officer.";
(iv) in sub-rule (4), for the words and figures "Form No. 14', substitute the words, figures and letters "Form No. 14 or Form No. 14A or Form No. 14B or Form No. 14C.";
(v) in sub-rule (5),—
(A) in clause (a), for the words and brackets, "where the tax on sale of goods has been fully paid by him in West Bengal upon the maximum retail price (M.R.P.) specified on such goods", substitute the words, figures and brackets "where a registered dealer exercise his option to pay tax under sub-section (4) of section 16 on the maximum retail price (M.R.P.) specified on such goods";
(B) in clause (d), for the words "if he is a works contractor;", substitute the words, figures and brackets "if he is a works contractor who is unable to ascertain the amount of deduction from contractual transfer price as referred to in sub-rule (1) of rule 30;";
(b) in rule 35,—
(A) for the words, figures and brackets "sub-rule (1) of rule 34", substitute the words, figures and brackets "sub-rule (1) or sub-rule (2) of rule 34",
(B) for the words and figure "Form No. 14", substitute the words and figures "Form No, 14 or in Form No. 15",
(C) in the proviso, for the words and figures "sub-rule (1) of rule 34", substitute the words and figures "sub-rule (1) or sub-rule (2) of rule 34", and
(D) in the Explanation, after the words "Export promotion Council under the said policy", insert the words, letters, figures and brackets "or a registered dealer referred to in clause (aa) of section 61";
(ii) in sub-rule (2), omit the words, figure and brackets "sub-rule (2),";
(4) after Form (1), insert the following forms:—
"THE WEST BENGAL VALUE ADDED TAX RULES, 2005
FORM 1A
Application for Registration for resellers purchasing or procuring goods from within West Bengal and not having any place of business outside the State
[See sub-rule (1) of rule 5]
Non-taxable goods :-
(a) Number of the Certificate:
(a) Last year:
(b) Current year, till the month preceding the date of application:
*(Proprietor/Partner/Karta/Managing Director/ Director/Company Secretary/Principal Officer/ Trustee/President/General Secretary)
Status ........................................................................
*Please use separate sheet wherever space is inadequate.
**Fill in the boxes with the appropriate code (given below) that identifies the occupancy status:
***Please enter the two digit code that identifies the status of the business from the selection below:
.
THE WEST BENGAL VALUE ADDED TAX RULES, 2005
FORM 1B
Application for Registration for manufacturers purchasing or procuring goods from within West Bengal only and not having any place of business outside the State
(a) Use as raw materials in the manufacture of taxable goods in West Bengal:
(b) Use as raw materials in the manufacture of non-taxable goods in West Bengal:
FORM 1C
Application for Registration for works contractors purchasing or procuring goods from within West Bengal only and not having any place of business outside the State
(5) for FORM 14, substitute the following FORMS:—
FORM 14
[See sub-rule (1) of rule 34]
[For dealers not paying tax under sub-section (3) of section 16 or sub-section (4) of section 18]
Section A
(GENERAL INFORMATION)
Section B
(Statement of Sales)
Amount (in Rs.)
01
02
03
04
05
a) Sales declared tax free under section 21: [Section 16(1) (a) ]
(b) Sale in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956. [Section 16(1) (b)]
(c) Sales, in the course of *export / import or, preceding export within the meaning section 5 of the Central Sales Tax Act, 1956. [Section 16(1) (b)]
(d) Sales of goods, which are zero-rated as, referred to in sub-section (1) of section 21A. [Section 16(1) (c) ]
(e) Sales of goods through auctioneer or agent. [Section 16(1) (c] read with sub-rule (1) of rule 27
(f) Sales of tea through broker member under Private Treaty Sales, [Section 16(1) (c) read with sub-rule(2) of rule 27]
(g) Other sales (please specify). [Section 16(1) (c) read with rule .........]
Total: (a to g)
..
06
(a) (i) Turnover inclusive of tax, if any
Rs. .......................
Less : Tax charged under the Act [Rule ...............]
(ii) Turnover as given in (i), excluding tax Rs.
(b) Turnover exclusive of tax
Rs.
Total: [(a)(ii) + (b)]
07. Break-up of Turnover of sales [06 Total = B + D], tax on M.R.P. [for dealers who have opted to pay tax under sub-section (4) of section 16] and tax at different rates
(I+II+III+IV)
Section C
(Works Contract)
[Section 18(2) (a)]
*[Section 18(2) (b)/section 18(3)]
[Section 18(2) (c)read with proviso to sub-section (2)]
[Section 18(2) (d)]
11. Break -up of taxable contractual price (10) and Tax at different rates.
(I+II)
NOTE : Dealers using the provisions of sub-rule (2) of rule 30 shall submit Annexure D.
Section D
(Statement of Purchase, Purchase Return, Stock Transfer and Input Tax Credit or Input
Tax Rebate)
(I)
(II)
(III)
(b) of goods purchased within the meaning of section 3 of the CST Act, 1956, *or/and section 5(3) of the CST Act, 1956 from outside the State.
(c) of taxable goods from registered dealers in West Bengal by paying tax on maximum retail price at the time of purchase under section 16(4) or on an earlier occasion.
(d) of capital goods from registered dealers in West Bengal.
(e) of non-taxable goods from registered dealers in WestBengal other than raw jute.
(f) of non-taxable goods not from registered dealers in West Bengal other than raw jute.
(g) of taxable goods, other than (c) and (d), from registered dealers in West Bengal.
*[Purchase return not applicable for shipper of jute]
Balance after deduction Rs. :
Total (a to g)
(b) Goods received from supplier outside West Bengal on branch transfer or on consignment basis.
15. Break up of turnover of purchase [13(h)(III)+13(i)(III)] and purchase tax at different rates.
16. Break-up of Purchase [13(g)] from registered dealers in West Bengal and Tax at different rates:
17 Tax paid or payable on purchase of capital goods eligible for input tax credit or input tax rebate during the period.
period: [(III) + (VI) + Total of (IX)]
West Bengal, and taxable @ 4% or less:
West Bengal, and taxable @ 12.5% or more:
West Bengal, and exempt under the Act:
Section E
(Net tax payable)
19
if any. [as per Annexure G]
deferment, tax holiday or remission, if any, [For dealers whose period
of deferment, tax holiday or remission has expired.]
(Fill in the amount, wherever applicable, else put zero):
in the preceding period(s).
less any refund claimed earlier u/s 61.
22. Month-wise break-up of output tax, input tax credit, net tax credit, net tax payable, etc.
(i) Net tax payable. [(a) – (c)], or
(ii) Input tax credit/rebate carried forward. [(c) – (a)]
Output tax *deferred/remitted. [19(f)] [As per Annexure G]
Input tax rebate carried forward, as in 22(d)(ii), if adjustable under the CST Act.
Negative amount will be the excess amount]
23
24. Payment Details:
25. Information on issue and receipt of tax invoices for the return period.
26. Information on issue and receipt of invoices/cash memo/bills for the return period.
DECLARATION
I, (full name in BLOCK LETTERS)..........................................................................................declare that the information and particulars given in this return in respect of the period shown herein are correct and complete.
* Strike out whichever is not applicable,
*** Direct use in business, as referred to in 15D, means use in business of goods upon which input tax credit or input tax rebate as per the provisions of section 22 of the VAT Act is available.
*** Which tax invoice or invoice or cash memo or bill is being issued by applying different prefix, details, in respect of each such prefix is to be given.
[Use separate sheet wherever space is inadequate.]
________________________________________________________________________________
FOR OFFICE USE
ANNEXURE-A
Annexure to return to be submitted by a registered dealer who opts to pay tax on maximum retail price (MRP) as per the provision of sub-secion (4) of section 16.
Total Tax *payable / paid .................................
Date...................
Signature of the Dealer..........................................
Status.....................................................................
________________________________________________________________________________________________
* Strike out whichever is not applicable.
ANNEXURE-B
(Annexure to return to be submitted by dealers having sales return *or/and purchase return during the period for which the return is being filed)
PART-A
SALES RETURN
[To be filled up where goods are returned within six months from the date of sale.]
PART-B
PURCHASE RETURN
Date..............................
Signature of the Dealer........................................
Status...........................................................
____________________________________________________________________________________________
ANNEXURE-D
[Annexure to Retun to be filled in by a works contractor who is unable to ascertain the amount of deduction for labour, service and other like charges.]
* Where a dealer is able to ascertain the amount of deduction for labour, service and other like charges from his books of accounts, working showing such calculation need to be shown in a separate sheet of paper and attached with this return.
** Strike out which ever is not applicable.
ANNEXURE-E
(Annexure to Return to be filled in by dealers making Stock Transfer)
Statement of goods despatched, outside West Bengal,
otherwise than by way of sale during the period:
Statement of goods despatched, within West Bengal,
otherwise than by way of sale during the period
Date.......................................
Signature of Dealer........................................
Status........................................................
______________________________________________________________________________________________
* Give the numbers of Consignment Note or Railway receipt or Air Note or other similar transport document.
ANNEXURE-F
(Annexure to Return to be filed where input tax is to be reversed)
Method Adopted for Calculation of Reverse Credit. (Indicate which method has been adopted):
Please tick.
Calculation of Reverse Credit using formula as given in rule 23(4) :
I
II
IV
Status.................................
. ______________________________________________________________________________________________
* For calculation of reverse credit as per the provision of sub-rule (4) of rule 23, monthwise working as per the table above is to be furnished.
* In case of self-accounting method, monthwise detail of working showing how the amount of reverse credit was arrived at is to be shown in a separate sheet of paper and attached within the return.
ANNEXURE-G
(Annexure to Return to be filled in by dealers enjoying deferment/exemption/remission.)
be deferred/exempted/remitted
during the period.
as B/F at the beginning of the
period.
*or/and enjoyed during the period.
accumulated till date. [(iv) + (v) – (vi)]
Status..............................
_____________________________________________________________________________________
* Strike out which ever is not applicable.
FORM 14A
[See sub-rule (1) of rule 34.]
[For registered resellers not paying tax under sub-section (3) of section 16 and not despatching goods otherwise than by way of sale within or outside the State]
(General Information)
Less : Tax charged under the Act
ii) Turnover as given in (i), excluding tax Rs.
07. Break-up of Turnover of sales (06) and Tax at different rates.
(IV)
09.
(b) of Capital goods from registered dealers in West Bengal.
(c) of non-taxable goods from registered dealer in West Bengal other than raw jute.
(d) of taxable goods, other than (a) and (b), from registered dealers in West Bengal.
(e) of non-taxable goods not from registered dealers in West Bengal other than raw jute.
(f) of taxable goods not from registered dealer in West Bengal.
Less deduction u/s12(1)
Balance after deduction Rs. .....
Total (a to f)
10. Break up of turnover of purchase [09(f)(III)] and purchase tax at different rates :
11. Break-up of Purchase [09(d)(III)] from registered dealers in West Bengal and Tax at different rates:
12. Tax paid on payable on purchase of Capital goods.
Total (i+ii)
(b) Out of (a) Total, amount eligible for input tax credit.
[See sub-rule (2) of rule 19]
(Net tax payable, etc.)
Less: The amount of tax charged in excess of the actual amount.
(Enclose a statement showing credit not no., date and amount with reference to the concerned tax invoice, invoice etc.)
Balance Total :
(a) Eligible amount out of [10B(X) + 11C(VII) + 12(b)]
Rs.......................
(b) Input tax credit on stock *[Rule21 or Rule 22]
Rs......................
Total : (a+b) ........................................................................................Rs:
...........................
16. Month-wise break-up of output tax, input tax credit, net tax credit, net tax payable, etc.
or
if adjustable under the CST Act.
17
18. Payment Details:
19. Information on issue and receipt of invoices for each month of the quarter.
20. Information on issue and receipt of invoices/cash memo/bills for the return period.
*** Direct use in business, as referred to in 10B, means use in business of goods upon which input tax credit or input tax rebate as per the provisions of section 22 of the VAT Act is available.
III
(I+II+III)
FORM 14B
[For registered manufacturing dealers not enjoying deferment, remission or exemption and not despatching goods otherwise than by way of sale within or outside the State and not engaged in works contract.]
Less : Tax charged under the Act [Rule...............]
07. Break-up of Turnover of sales [06 Total = B+D], Tax on M.R.P. (for dealers who have opted to pay tax under sub-section (4) of section 16 and tax at different rates :
(Statement of Purchase, Purchase Return, and Input Tax Credit or Input Tax Rebate)
(e) of non-taxable goods from registered dealers in West Bengal other than raw jute.
(g) of taxable goods, other than (e) and (d), from registered dealers in West Bengal.
Total (a to i)
10. Break up of turnover of purchase [09(h)(III)+09(i)(III)] and purchase tax at different rates.
11. Break-up of Purchase [09(g)] from registered dealers in West Bengal and Tax at different rates:
12 Tax paid or payable on purchase of capital goods eligible for input tax credit or input tax rebate during the period.
[16(d)(i) – 16(g) – 16(h).Negative amount will be the excess amount]
19. Information on issue and receipt of tax invoices for the return period :
FORM 14C
[For registered dealers, other than manufacturers, who purchase goods from West Bengal for execution of works contract in West Bengal only and who have not opted to pay tax under sub-section (4) of section 18]
04. Break -up of taxable contractual price (03) and Tax at different rates.
(Statement of Purchase, Purchase Return and Input Tax Credit or Input Tax Rebate)
06.
(d) of non-taxable goods from unregistered dealers in West Bengal other than raw jute.
(e) of taxable goods, other than (a) and (b), from registered dealers in West Bengal.
(f) of taxable goods not from registered dealers.
07. Break up of turnover of purchase [06(f)(III)] and purchase tax at different rates :
08. Break-up of Purchase [06(e)] from registered dealers in West Bengal and Tax at different rates:
09. Tax paid on payable on purchase of Capital goods eligible for input tax credit or input tax rebate during the period.
(a) Eligible amount out of [7B(X) + 8C(VI) + 9(X)]
(b) Input tax credit on stock *[Rule 21 or Rule 22]
13. Month-wise break-up of output tax, input tax credit, net tax credit, net tax payable, etc.
14
15. Payment Details:
16. Information on issue and receipt of invoices for each month of the quarter.
17. Information on issue and receipt of invoices/cash memo/bills for the return period.
*** Direct use in business, as referred to in 7B, means use in business of goods upon which input tax credit or input tax rebate as per the provisions of section 22 of the VAT Act is available.
(Annexure to return to be submitted by dealers having purchase return during the period for which the return is being filed)
[Annexure to retun to be filled in by a works contractor who is unable to ascertain the amount of deduction for labour, service and other like charges.]
(Annexure to return to be filed where input tax is to be reversed)
(6) in FORM 15,—
(a) in section C, in item No. 08, for the words and figures "@ 0.25 per centum", substitute the words and figures "@ 2 per centum";
(b) in section D, in item No. 11, for the figures, letters and brackets "10(b)(ii), substitute the figures, letters and brackets" 10(b)(i) and 10(b)(ii)";
(c) in section E, for the figures and words "36. Payment Details", substitute the figures and words "17. Payment Details";
(7) for FORM 77, substitute the following FORM:—
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-
(8) for FORM 79, substitute the following FORM:—
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.";
(2) Save as otherwise provided in this notification,—
(a) clause (3) shall be deemed to have come into force with effect from the 1st day of April, 2005; and
(b) remaining provisions shall be deemed to have come into force with effect from the 1st day of September, 2005.