In exercise of the power 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 amendments 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, in rule 26D,

(a) in the marginal note, for the words "the Defence Forces of India", substitute the words "the Defence Forces of India or the Royal Bhutan Army";

(b) for the words "to any member or members of the Defence Forces of India within West Bengal, substitute the words "to any member or members of the Defence forces of India, whether stationed in West Bengal or to any member or members of the Canteen Stores Department of the Royal Bhutan Army";

(c) for the words "sales made to the members of the Defence Forces of India", substitute the words "sales made to such members of the Defence Forces of India or Royal Government of Bhutan, or the Canteen Stores Department of the Royal Bhutan Army, as the case may be";

(d) for the words "the member or members of the Defence Forces of India substitute the words "the member or members of the Defence Forces of India or of the Royal Government of Bhutan, as the case may be,";

(e) after the first proviso, insert the following proviso;

"Provided further that where such sales are made to the Canteen Stores Department of the Royal Bhutan Army, no such certificate as referred to in the first proviso shall be required to be furnished for claiming deduction under this rule.";

(f) in the FORM OF CERTIFICATE, for the words "my/our unit in West Bengal", substitute the words "my/our unit in West Bengal Bhutan".

2. This notification shall be deemed to have come into force with effect from the 1st day of January, 2008.