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THE WEST BENGAL VALUE ADDED TAX RULES, 2005 HISTORY
26A. Deduction from turnover of sales of cotton yarn in West Bengal

26A. Deduction from turnover of sales of cotton yarn in West Bengal.-

(1) Where a dealer makes sales of cotton yarn, other than those in hank to any other dealer for use by him in the manufacture in West Bengal of hosiery goods or textile fabrics, he may deduct under clause (c) of sub-section (1) of section 16, the turnover of such cotton yarn to arrive at the turnover of sales and he shall produce, on demand by appropriate authority, relevant tax invoice or cash memo and other related documents evidencing such sales.

(2) Where a dealer makes sales or resales of cotton yarn, other than those in hank, to any other dealer who intends to make resale of such cotton yarn to another dealer of West Bengal for resale in West Bengal or for use by such purchasing dealer in the manufacture in West Bengal of hosiery goods or textile fabrics, the selling dealer may deduct under clause (c) of sub-section (1) of section 16 the turnover of such cotton yarn to arrive at his turnover of sales and he shall produce, on demand by appropriate authority, relevant tax invoice or cash memo evidencing such sales and a certificate in the Form appended to this rule, duly filled in and signed by the purchasing dealer or by a person authorised by such purchasing dealer for this purpose.

FORM OF CERTIFICATE

[See rule 26A(2)]

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

To

............................................. (Selling dealer)

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

............................................. Registration No. (TIN), if any,

Certified that the goods purchased from you as specified in the *tax invoice/cash memo stated below are for the purpose of resale by *me/us of these goods to another dealer of West Bengal for resale by him in West Bengal or for use by him in the manufacture in West Bengal of hosiery goods or textile fabrics and are not intended to be disposed of by *me/us otherwise than by way of such resale in West Bengal.

___________________________________________________________________________________
Tax invoice/cash memo No. and date Description of goods Quantity Amount
___________________________________________________________________________________
(1) (2) (3) (4)
___________________________________________________________________________________
       
       
       
___________________________________________________________________________________

Name and address of the purchasing dealer :   Signature and status of the person signing the certificate.

Certificate No. (TIN), if any :

*Strike out which is not applicable.