In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVIIof 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):-

Amendments

In the said rules, in CHAPTER VI, in PART 1,-

(1) in rule 26C, after the first proviso, insert the following proviso:-

"Provided further that notwithstanding anything contained in the aforesaid provision of this rule, no such deduction under clause (c) of sub-section (1) of section 16 as referred to in this rule, shall be admissible in respect of sales such taxable goods made during the period commencing from the 1st day of November, 2009 and ending on the 30th day of June, 2010.",

(2) in rule 26D,-

(a) in the marginal note, for the words "taxable goods", substitute the words "certain taxable goods";

(b) for the words "makes sales of any taxable goods,", substitute the words "makes sales of any taxable goods purchased by it in West Bengal,";

(c) for the words "determination of his turnover of sales", substitute the words "determination of its turnover of sales";

(3) after rule 26D, insert the following rule:-

"26DA. Deduction from turnover of sales for sale made by Canteen Stores Department to Regimental or Unit-run canteen attached to military units in West Bengal.-

Where the Canteen Stores Department of the Government of India makes sales of any taxable goods purchased by it in West Bengal, to a Regimental or Unit-run Canteen attached to the military units in West Bengal, such Canteen Stores Department may, for the purpose of determination of its turnover of sales on which tax is payable, deduct under clause (c) of sub-section (1) of section 16, from its turnover of sales that part of such turnover of sales which represents sales made to such Regimental or Unit-run Canteen, and it shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice, invoice, cash memo or bill, as the case may be:

Provided that no such deduction shall be allowed unless the dealer selling such goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoice or cash memo or bill.".

2. This notification shall come into force with effect from the 1st day of November, 2009.