The West Bengal Sales Tax Rules, 1995
Chapter XI - Part V : Remission of tax in respect of sales of goods manufactured in the expanded portion of an existing industrial unit

137. Eligibility for, and period of, remission of tax in respect of the expanded portion of existing industrial units in different areas and the percentage of gross value of fixed capital assets

(1) Subject to the conditions specified in sub-rule (2) and the provisions of rule 144 and the rules laid down in Part VI, payment by a registered dealer of 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, in respect of sales of goods manufactured in the expanded portion of his existing industrial unit and purchase of goods for use directly in the manufacture of goods for such sales, shall be remitted.

(2) A registered dealer shall be eligible to enjoy the benefit of remission of tax in respect of expanded portion of his existing industrial unit located in all 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 tax payable by such dealer may be remitted-

(a) in respect of the period specified in column (3) 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 expanded portion of an existing industrial unit	Class or classes of goods manufactured	Maximum eligible period in respect of which tax may be remitted commencing from the due date for furnishing of the first return relating to the expanded portion of an existing industrial unit	Percentage of the gross value of the fixed capital assets up to which the amount of tax may be remitted
(1)	(2)	(3)	(4)
1. Group A.- Areas under the Calcutta Municipal Corporation	Electronic Goods, Software, Information Technology and Gems and Jewellery	6 Years	75 ;
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	7 years	75 ;
3. Group C. Murshidabad, Purulia, Bankura, Malda, Birbhum, Cooch Behar, Uttar Dinajpur, Dakshin Dinajpur, Jalpaiguri and Darjeeling districts	Any goods	11 years	125 :

Provided that where pollution abatement measures are adopted in the expanded portion of an existing industrial unit of a dealer, he shall, in addition to the period referred to in the Table, be eligible for further benefit of deferment of payment of tax under section 40 for a period of one year or less, subject to the condition that the amount of tax a dealer will be eligible for deferment of payment during this additional period under this proviso shall not exceed fifty per cent of the actual capital investment of the dealer for the purpose of adopting such pollution abatement measures.

Provided further that an existing industrial unit for its expansion project, 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 remission 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 the industry as shown in the Table appended to this sub-rule.