THE WEST BENGAL VALUE ADDED TAX RULES, 2005 HISTORY
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Body 26N. Certificate to be produced by Canteen attached to units of Border Security Force of India in West Bengal for claiming deduction from turnover of sales for taxable goods sold to personnel of Border Security Force of India :

Where the Canteen attached to the units of the Border Security Force of Inida in West Bengal makes sales of any taxable goods to any personnel of the said Border Security Force of India in West Bengal, such Canteen may, for the purpose of determination of turnover of sales on which tax is payable, deduct under clause (c) of sub-section (1) of section 16, from its turnover of sales that part of turnover of sales which represents the sales made to the personnel of the said Border Security Force of India in West Bengal, and it shall, on demand by the appropriate authority under the Act,, furnish a certificate in the Form appended to this rule, duly filled in and signed by the officer not below the rank of a Commandant of the unit to which such personnel belongs or belong :-

FORM OF CERTIFICATE

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

Serial No. ........................

Date ........................

Certified that the Canteen attached to the unit of the Border Security Force of India in West Bengal sold taxable goods to the Personnel of my/our unit in West Bengal the particulars of which are as follows :-

Cash memo/bill/invoice/ tax invoice No. and date	Description of goods	Quantity	Amount
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(1)	(2)	(3)	(4)
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Signature and status of the officer signing the certificate.