In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben.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 III, after rule 30BA, insert the following rule:-

"30BB, Deduction from contractual transfer price the cost of goods involved in the execution of works contract of dyeing and printing of silk fabric by a dealer owning a silk fabric printing unit -

A dealer owning a silk fabric printing unit, 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 such period which represents the contractual transfer of goods involved in the execution of works contract of *dyeing and / or printing employing manual process instead of using any machine, of silk fabrics provided to him by the person who awarded such works contract and he shall, on demand by the appropriate assessing authority, furnish relevant tax invoice, invoice, cash memo or bill evidencing such contractual transfer of goods and a certificate from the person who awarded such works contract in the Form appended to this rule, duly filled in and signed by the said person or by any other person authorised by such person in this behalf and where any tax, if any, has already been paid by such dealer in accordance with the provisions of the Act before the date of publication of this rule, such dealer shall not be entitled to refund of such tax :-

FORM OF CERTIFICATE

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

To

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

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

..................... (Certificate of 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/cash memo/bill stated below to *me/us by you in course of execution of works contract of *dyeing and/or printing of silk fabrics provided by *me/us to you.

2. This notification shall to be deemed to have come into force with effect from the 1st day of April, 2005.