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THE WEST BENGAL VALUE ADDED TAX RULES, 2005 HISTORY
26I. Deduction from turnover of sales for certain sales of goods made to West Bengal State Electricity Board and public sector undertakings for use in certain rural electrification projects.

26-I. Deduction from turnover of sales for certain sales of goods made to West Bengal State Electricity Board and public sector undertakings for use in certain rural electrification projects.

Where a dealer makes sales of any taxable goods to the West Bengal State Electricity Board or any public sector undertaking for use by it as equipment or material in the construction of rural electrification projects in West Bengal under Rajiv Garidhi Grameen Vidyutikaran Yojana (RGGVY) Scheme "for Rural Electricity Infrastructure and Household electrification, such dealer may, for the purpose of determination of his taxable turnover of sales on which tax is payable, deduct the turnover of such sales under clause (c) of sub-section (1) of section 16 from his gross turnover of sales, and he shall, on demand by the appropriate assessing authority, furnish a certificate from the purchaser in the Form appended to this rule, duly filled in and signed by the principal officer or such other officer as may be authorised in this behalf :-

FORM OF CERTIFICATE

(See rule 26-I of the West Bengal Value Added Tax Rules, 2005)

Serial No. RGGVY ................... Date.........................

To

................................... (Selling Dealer)

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

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

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

Certified that the goods as specified in cash memo/tax invoice/ invoice/bill stated below have been purchased by us from you for use in the construction of rural electrification projects in West Bengal under Rajiv Gandhi Grameen Vidyutikaran Yojana Scheme for Rural Electricity Infrastructure and Household Electrification :-

1. Cash memo/tax invoice/ invoice/bill No. and date : :
2. Description of the goods :
3. Quantity of the goods :
4. Value of the goods :
5: Location of the project :
6. Gross value of the project referred to in item 5 above :

Seal......................... Signature................................
   
Date ........................ Name and designation of the person signing the certificate.