The West Bengal Sales Tax Rules, 1995
Chapter VI : Conditions for claiming set off and manner of determination of the amount qualifying for set off of tax payable on sales of certain goods manufactured in West Bengal

63A. Eligibility for claiming set-off of tax payable on sales of certain goods

Where a registered dealer purchases goods referred to in column (2) of the Table below (hereinafter referred to as inputs) in West Bengal for use by him directly in the manufacture in West Bengal of the goods referred to in the corresponding entry in column (3) of the TABLE (hereinafter referred to as finished goods). The amount of tax realised from him on sales of inputs to him shall be set off against the amount of tax payable by him on his sales of finished goods in West Bengal.

TABLE

Serial No.	Goods to be used in the manufacture of the goods referred to in column (3)	Description of goods to be manufactured
(1)	(2)	(3)
1.	(a) Plastic granules	Plastic goods, namely,-
	(b) Plastic powders	(i) plastic cans,
		(ii) plastic containers,
		(iii) plastic mugs,
		(iv) plastic jugs,
		(v) plastic tray,
		(vi) plastic bottles and other plastic packaging materials,
		(vii) thermowares,
		(viii) medical appliances,
		(ix) water tanks,
		(x) P.V.C. floor tiles,
		(xi) P.V.C. wall tiles,
		(xii) moulded luggage,
		(xiii) moulded furniture,
		(xiv) moulded doors,
		(xv) moulded windows, and
		(xvi) any other plastic product.
2.	(a) Hessian	Diversified jute goods, namely,-
	(b) Jute twine	(i) jute carpets,
		(ii) jute luggage bags,
		(iii) wall hanging,
		(iv) soft luggage,
		(v) marketing bags,
		(vi) carpet backing,
		(vii) blended fabric,
		(viii) union fabric,
		(ix) laminated jute bags,
		(x) soil saver,
		(xi) poly jute,
		(xii) dyed hessian,
		(xiii) check fine,
		(xiv) jute blended polypropylene woven sacks,
		(xv) jute felt,
		(xvi) jute mattings,
		(xvii) Jute sacks and
		(xviii) any other diversified jute product.
3.	Raw hides and skins	Dressed hides and skins including finished leather.
4.	(a) Coconut oil	Vanaspati whether in crude or refined form.
	(b) Cottonseed oil
	(c) Dhup fat
	(d) Groundnut oil
	(e) Kokam fat
	(f) Linseed oil
	(g) Mahua oil
	(h) Maize (corn) oil
	(i) Mango Kernel fat
	(j) Mustard/Rapeseed oil
	(k) Nigerseed oil
	(l) Palm oil
	(m) Phulwara fat
	(n) Ricebran oil
	(o) Safflower (Kardiseed) oil
	(p) Salseed oil
	(q) Sesame oil
	(r) Soyabean oil
	(s) Sunflower oil
	(t) Watermelonseed oil
	(u) Rice bran
	(v) Any other edible vegetable oil including Refined Bleached and Deodorised (RBD) Palmolene oil.
5.	(a) Mustard seed (b) Rapeseed	Mustard oil, rape oil and mixture of mustard oil and rape oil.
6.	Paper	Printed materials including diaries and calendars.
7.	Rice bran	Rice bran oil, and oil cake or deoiled cake thereof
8.	Fly ash	Bricks, or asbestos cement corrugated roofing sheet and accessories thereof
9.	(a) Compressor	Air-Conditioner and air-cooler.
	(b) Finned condenser and evaporator coil
	(c) Blower motor
	(d) Fan and blower
	(e) Decorative panel
10.	(a) Mother board	Computer and its accessories and other Information Technology (IT) products
	(b) Central Processing Unit (CPU)
	(c) Random Access Memory (RAM)
	(d) Hard disk
	(e) Floppy drive
	(f) Add-on-card
	(g) Key board
	(h) Color monitor
	(i) Cabinet with Switch Mode Power Supply (SMPS)
	(j) Mouse
11.	Crude Rice Bran oil	Refined Rice Bran oil