WHEREAS the Governor is satisfied that it is necessary so to do in the public interest;
NOW, THEREFORE, in exercise of the power conferred by sub-section (2) of section 18 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) (hereinafter referred to as the said Act), the Governor is pleased hereby to exempt from payment the percentage of the aggregate amount of tax, including additional sales tax, payable by a dealer under the provisions of the said Act, to the extent specified in column (4) of the Table below, in respect of such class of sales specified in column (3), of such goods specified in column (2), subject to the conditions specified in column (5), against serial Nos. 1 and 2 in column (1), of the said Table:-
Table
b) In the event of change of ownership of an airline by whatever means, the differential quantity as in column (3) shall be calculated taking into consideration the sales made to such airline before such change.
c) Evidence shall be shown on demand by the appropriate assessing authority that the amount of exemption of tax as specified in column (4) has actually been allowed by the dealer to his purchaser.
b) Evidence shall be shown on demand by the appropriate assessing authority that the amount of exemption of tax as specified in column (4) has actually been allowed by the dealer to his purchaser.
FORM OF CERTIFICATE
To
..................................................... (selling dealer)
......................................................(address)
......................................................(certificate of registration No. under the West Bengal Sales Tax Act, 1994)
It is hereby certified that the difference between the quantity of taxable sales of aviation turbine fuel, but not being aviation turbine fuel as referred to in section 14 of the Central Sales Tax Act, 1956 (74 of 1956), sold from NSCBI Airport, Kolkata by all dealers of West Bengal taken together in the financial year ........................and the quantity of such sales of such goods sold from NSCBI Airport, Kolkata to us in the year ended on 31.03.2013, is as follows:
1. Quantum of taxable purchase of ATF [excluding declared goods] during the year ended on 31.03.2013 from NSCBI Airport, Kolkata from all dealers of West Bengal :
2. Quantum of taxable purchase of ATF [excluding declared goods] upto this date in the financial year .............. from NSCBI Airport, Kolkata from all dealers of West Bengal :
3. Difference between the quantum of taxable purchase of ATF [excluding declared goods] in the financial year .......... from NSCBI Airport, Kolkata from all dealers of West Bengal on which partial exemption is available to us :
CERTIFICATE
(Certificate for the purpose of entry 3 of the Table appended to notification No. 1067-F.T. dated 06.08.2013, as amended, to be obtained from the airlines taking supplies of aviation turbine fuel under RCS/UDAN)
Certified that aviation turbine fuel (ATF) sold to us under invoice No ........................ Date ......................... is for the use in an aircraft mentioned in column (3) under entry 3 of the Table appended to notification No. 1067-F.T. dated 06.08.2013, as amended, operated by us for the flight mentioned in the said entry.
2. This notification shall come into force with effect from the 7th day of August, 2013.
By order of the Governor,
SAMIRAN PAL,
Special Secretary to the Govt. of West Bengal.