The West Bengal Sales Tax Rules, 1995
Chapter V : Claims for exemption from the tax payable under section 17 and determination of the taxable turnover of sales

58. Exemption from tax on certain drugs

When any dealer makes sales of any drugs or medicines specified in the Table below, manufactured by him in his small scale industrial unit in West Bengal, such dealer may, for the purpose of determining its taxable turnover of sales, deduct sale of such drugs or medicines under sub-clause (xi) of clause (a) of sub-section (3) of section 17 from its gross turnover of sales :

Provided that the dealer claiming the deduction as aforesaid shall be so eligible,-

(i) if the small scale industrial unit set up by him in West Bengal is registered with the Directorate of Cottage and Small Scale Industries, Government of West Bengal, and the dealer possesses a valid certificate in this behalf, and

(ii) if he maintains such records as may be necessary to prove that the goods mentioned in the Table are manufactured in the small scale unit mentioned in clause (i) of this proviso.

TABLE

*Serial No.*	*Description of drugs and medicines*
1	Aminocaproic acid,
2	Diazepam,
3	Cloxacillin Sodium,
4	Gentamycin,
5	Trimethoprim suplphamethoxazole or combination thereof,
6	Flurouracil,
7	Rifampicin,
8	Pyoazinamide,
9	Ampicillin,
10	Isoniazide,
11	Metronidazole,
12	Tetracycline,
13	Doxycycline,
14	Chloramphenicol,
15	Sulphacetamide,
16	Cephalexin,

included in drugs and medicines,as specified in Schedule VIII.

Explanation.- The drugs and medicines mentioned in the Table shall include combination of two or more of such drugs or medicines in any form, but shall not include combination of drugs or medicines not specified in the Table.