AMENDMENT IN THE WEST BENGAL VALUE ADDED TAX RULES, 2005

Notification No.2249 F.T. Dated 14th December, 2005

In exercise of th power conferred by section114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act,XXXVII of 2003), the Governor is pleased hereby to make the following amendment in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):-

Amendment

In the said rules, in CHAPTER VI, in PART I, after 26F, insert the following rule:-

26G. Deduction from turnover of sales of taxable goods sold to a registered manufacturing dealer who enjoys any benefit under section 118 or uses such taxable goods for export out of territory of India.

Where a registered dealer who has been enjoying the benefit of deferment of tax or tax holiday or remission of tax under section 118 in respect of any unit, makes sales of taxable goods manufactured in such unit to-

(a) a registered dealer for use by him in the manufacture of taxable goods in a unit enjoying any benefit referred to in section 118, or

(b) a registered dealer for export directly out of the territory of India or for use in the manufacture of goods in his industrial unit for export out of territory of India by him,

the selling dealer shall not charge any tax on such sales, and he may, for the purpose of determining his taxable turnover of sales on which tax is payable, deduct such sales from the turnover of sales under clause (c) of sub-section (1) of section 16:

Provided that no such deduction shall be allowed unless such dealer furnishes, on demand by the appropriate assessing authority, copy of invoice or cash memo or bill along with a certificate in Form appended to this rule duly filled in and signed by such dealer purchasing such goods.

FORM OF CERTIFICATE

(See rule 26G of the West Bengal Value Added Tax Rules, 2005)

To

..................................... (Selling dealer)

..................................... (Address)

..................................... (R.C. No.of the selling dealer)

I/We hereby confirm that the taxable goods....................... (name of goods) have been purchased by me/us* against your invoice / cash memo / bill No........................................................ dated.................. for Rs........................... and that the said taxable goods have been purchased -

(a) for use in the manufacture of ............................ (name of the goods) in my/our* unit covered by the certificate of eligibility No....................... dated ......................... , or

(b) for export directly or for use in my/our* unit for manufacture of goods for export by me/us* and that in case the goods are not exported directly or used by me/us* in manufacture of goods for export those will be properly accounted for in my/our* return and tax paid thereon.

Signature ..............................

(Proprietor/Partner/Director/Karta/Principal Office)

Date ...................

R.C.No................... date..................

(Seal).".

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* Strike out whichever is not applicable.

2. This notification shall come into force with effect from the 16th day of December, 2005.