The West Bengal Sales Tax Rules, 1995
Chapter XI - Part II : Deferment of payment of tax in respect of sales of goods manufactured in a newly set up industrial unit

102. Period of eligibility, period of deferment of payment of tax for newly set up industrial units in different areas and percentage of gross value of fixed capital assets for calculating the amount of tax to be deferred

(1) Subject to the conditions referred to in sub-rule (2) and the provisions of rule 111 and the rules laid down in Part VI, payment by a registered dealer of -

(a) tax payable by him according to the return referred to in sub-section (2) of section 30 and purchase tax payable under sub-section (2) of section 20, and

(b) tax due from him according to a notice issued under section 47,

in respect of sales of goods manufactured in his newly set up industrial unit and purchase of goods for use directly in the manufacture of goods so sold, shall be deferred.

(2) A registered dealer unless he has once opted for tax holiday under section 39, be eligible to enjoy the benefit of deferment of payment of tax in respect of his newly set up industrial unit located in an area, specified in column (1) of the Table appended to this sub-rule, on account of sales of the class or classes of goods manufactured in such industrial unit, specified in column (2) of the said Table, and purchase of goods for use directly in the manufacture of such goods, and the payment of tax may be deferred -

(a) in respect of the period specified in column (3) of the said Table and upto the period specified in column (5) of the said Table, and

(b) for an amount not exceeding such percentage of gross value of the fixed capital assets as specified in column (4) of the said Table or seventy-five crore rupees, whichever is less.

TABLE

Area of location of the newly set up industrial unit	Class or classes of goods manufactured	Maximum eligible period in respect of which payment of tax may be deferred commencing from the due date for furnishing of the first return	Percentage of the gross value of the fixed capital assets upto which the amount of tax may be deferred	Maximum period for which the payment of tax may be deferred
(1)	(2)	(3)	(4)	(5)
1. Group A.- Areas under the Calcutta Municipal Corporation	Electronic Goods, Software, Information Technology and Gems and Jewellery	9 years	90	9 years ;
2. Group B.-Howrah, Hooghly, North 24-Parganas and South 24-Parganas districts excluding the areas under the Calcutta Municipal Corporation, and Burdwan, Nadia and Midnapore districts	Any goods	11 years	110	11 years ;
3. Group C.-Murshidabad, Purulia, Bankura, Malda, Birbhum, Cooch Behar, Uttar Dinajpur, Dakshin Dinajpur, Jalpaiguri, and Darjeeling districts	Any goods	15 years	175	15 years

Provided that the periods specified in column (3) and (5) of the Table above shall be extended by two years in each case in respect of any newly set up multiplier industrial unit, approved under the West Bengal Incentive Scheme, 1993, which has an investment in fixed capital assets exceeding one hundred crore rupees on or after the appointed day and which according to an eligibility certificate issued by the Directorate of Industries of the Government of West Bengal under the said scheme provides employment to at least one hundred persons and has a multiple effect for generation of employment of at least one thousand persons in downstream industries.

Provided further that where pollution abatement measures are added in any newly set up industrial unit of a dealer, he shall, in addition to the period referred to in the Table and the extended period referred to in the first proviso, be eligible for the benefit of deferment of payment of one year or less, subject to the condition that the amount of tax a dealer will be eligible for deferment of payment during the additional period under this proviso shall not exceed fifty per centum of the actual capital investment of the dealer for the purpose of adopting such pollution abatement measures.

Provided also that a newly set up industrial unit, approved under the West Bengal Incentive Scheme, 1999, in respect of Petro-Chemical (including downstream), Agro-processing and Leather sectors located at Group B and Group C areas and in respect of Electronic Goods, Software and Information Technology located at Group A, Group B or Group C areas, shall be eligible for deferment of payment of tax due for payment by it for an additional period of two years with an additional ceiling of twenty-five per centum of the gross value of the fixed capital assets over and above the time-limit and percentage ceiling specified for the respective location of such newly set up industrial unit as shown in the Table appended to this sub-rule.