Where the West Bengal Industrial Development Corporation Ltd. (a Government of West Bengal Enterprise) makes sales of taxable goods acquired by it under section 29 of the State Financial Corporations Act, 1951 (63 of 1951), it may, for the purpose of determination of its turnover of sales that part of the turnover of sales which represents the sales of such acquired goods and it shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice or invoice or cash memo, or bill and other related documents evidencing such sales and where any tax has already been paid by it on such sales in accordance with the provisions of the Act before the date of publication of this rule, it shall not, notwithstanding the provisions of this rule, be entitled to refund of such tax :-

Provided that no such deduction shall be allowed unless the dealer, namely, the West Bengal Industrial Development Corporation Ltd., selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoice or cash memo, or bill and other related documents evidencing such sales.