FORM 2
Certificate of registration
(See rule 8)
THIS IS TO CERTIFY THAT
............................................................................................. carrying on business under the trade name of
having ...................................... place of business at ............................. in West Bengal has been registered as a dealer under section 26/section 27 of the West Bengal Sales Tax Act, 1994.
THE BUSINESS OF THE DEALER CONSISTS OF -
import of the following goods from outside West Bengal (as shown in the box below) ;
manufacture of tea by way of blending in West Bengal for sale ;
manufacture of the following goods in West Bengal for sale (as shown in the box below) ;
manufacture and/or brings from outside West Bengal ............ Which are goods specified in Schedule VIII
manufacture and/or importing from outside West Bengal ....................... which are goods specified in Schedule VIIIA ;
re-sell of ..................................... purchased by him in West Bengal ;
purchase of raw jute in West Bengal as an occupier of a jute mill/a shipper of jute :
execution of works contract in West Bengal ;
raising of coal in West Bengal ;
generation and distribution of electrical energy.
Type of business and relevant commodities for the purpose of sub-section (2), or sub-section (2A), of section 17 of the said Act and the rules made thereunder (vide the provisions of the Act and the rules overleaf) :-
THE DEALER'S ACCOUNTING YEAR commences on the ............... day of ...................................., and ends on the ................. day of ....................... .
THE DEALER SHALL FURNISH RETURN quarterly/annually/monthly in the appropriate form within ....................... days from the expiry of each quarter/year/month.
THE DEALER SHALL PAY TAX in accordance with the rules contained in PART III of CHAPTER XII of the West Bengal Sales Tax Rules, 1995.
THE DEALER HAS additional place (s) of business at
.........................................................................................................
THE DEALER HAS FACTORY at
THE DEALER HAS warehouse at
THIS CERTIFICATE OF REGISTRATION is valid from the ............................. and shall remain valid until cancelled.
Date of issue : the ...................... day of .........................
SUBJECT TO THE CONDITIONS AND RESTRICTIONS provided in sub-section (2), or sub-section (2A), of section 17 of the West Bengal Sales Tax Act, 1994 and the rules made thereunder, the letter(s) and commodity (commodities) mentioned against such letter(s) in the box on the front page of this certificate have the following meaning :-
W- Sales of class or classes of goods to this dealer as mentioned against the letter 'W' in the box overleaf will be taxable at the rate specified in sub-clause (iii) or sub-clause (iiia), of clause (a) of sub-section (2) of section 17, if the same are purchased by the dealer for sale within the meaning of sub-section (1) of section 15.
B- Sales of raw materials, plant and machinery, and spare parts and accessories thereof, and consumable stores to this dealer will be taxed at the rate specified in sub-clause (i) of clause (b) of sub-section (2) of section 17, if the same are purchased by the dealer for use by him directly in the manufacture, for sub in West Bengal, of goods other than taxable goods or news papers.
M- Sales of raw materials, plant and machinery, and spare parts and accessories thereof, and consumable stores to this dealer will be taxed at the rate specified in sub-clause (ii) of clause (b) of sub-section (2) of section 17, if the same are purchased by the dealer for use directly in the manufacture by him, for sale, in West Bengal, of newspapers or the taxable goods mentioned against the letter 'M'.
K- Sales of the class or classes of goods as mentioned against the letter 'K' to this dealer will be taxed at the rate specified in clause (d) of sub-section (2) of section 17, if the same are purchased by the dealer for use by him directly in connection with the raising of coal for sale.