In exercise of the powers conferred by section 114 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) :-

Amendments

In the said rules, in CHAPTER VI,-

(1) in Part I, after rule 26H, insert the following rule :-

"26-I. Deduction from turnover of sales for certain sales of goods made to West Bengal State Electricity Board and public sector undertakings for use in certain rural electrification projects.

Where a dealer makes sales of any taxable goods to the West Bengal State Electricity Board or any public sector undertaking for use by it as equipment or material in the construction of rural electrification projects in West Bengal under Rajiv Garidhi Grameen Vidyutikaran Yojana (RGGVY) Scheme "for Rural Electricity Infrastructure and Household electrification, such dealer may, for the purpose of determination of his taxable turnover of sales on which tax is payable, deduct the turnover of such sales under clause (c) of sub-section (1) of section 16 from his gross turnover of sales, and he shall, on demand by the appropriate assessing authority, furnish a certificate from the purchaser in the Form appended to this rule, duly filled in and signed by the principal officer or such other officer as may be authorised in this behalf :-

FORM OF CERTIFICATE

(See rule 26-1 of the West Bengal Value Added Tax Rules, 2005)

To

................................... (Selling Dealer)

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

................................... (Registration No. under the West Bengal)

................................... Value Added Tax Act, 2003).

Certified that the goods as specified in cash memo/tax invoice/ invoice/bill stated below have been purchased by us from you for use in the construction of rural electrification projects in West Bengal under Rajiv Gandhi Grameen Vidyutikaran Yojana Scheme for Rural Electricity Infrastructure and Household Electrification :-

(2) In PART III, after rule 30B insert the following rule :-

"30BA. Deduction from contractual transfer price of cost of goods used in execution of certain rural electrification projects.

A dealer may, for the purpose of determining his taxable contractual transfer price on which tax is payable under sub-section (1) of section 18 during any period, deduct under clause (d) of sub-section (2) of section 18 from the total contractual transfer price received or receivable by him that part of the contractual transfer price during that period which represents the contractual transfer of goods involved in the execution of any works contract awarded by the West Bengal State Electricity Board or any public sector undertaking under Rajiv Gandhi Grameen Vidyutikaran Yojana Scheme for Rural Electricity Infrastructure and Household Electrification and he shall, on demand by the appropriate assessing authority, furnish a certificate from the West Bengal State Electricity Board or the public sector undertaking, as the case may be, in the Form appended to this rule, duly filled in and signed by its principal officer or such other officer as may be authorised in this behalf :-

FORM OF CERTIFICATE

(See rule 30BA of the West Bengal Value Added Tax Rules, 2005)

To

............................... (Name of the dealer executing the works contract)

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

............................... (Registration No. under the West Bengal

............................... Value Added Tax Act, 2003).

Certified that there has occurred the contractual transfer of the goods as referred to in tax invoice/invoice/bill stated below to us by you in course of execution of the following project in West Bengal under Rajiv Gandhi Grameen Vidyutikaran Yojana Scheme for the Rural Electricity Infrastructure and Household Electrification:

2. This notification shall be deemed to have come into force with effect from the 1st day of April, 2006.