In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of2003), 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 I, after rule 26P insert the following rule:-

"26QA Deduction from turnover of sales for goods sold in "Kolkata SARAS-2009".

Where a dealer makes sales of taxable goods in Kolkata SARAS-2009, a national level fair, held at Salt Lake city Kolkata, from the 18th day of December, 2009 to the 30th day of December, 2009, such dealer may, for the purpose of determination of his turnover of sales on which tax is payable, deduct under clause (c) of sub-section (1) of section 16 from his turnover of sales that part of his turnover of sales which represents such sales of taxable goods, and such dealer shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice or invoice or cash memo or bill as the case may be ;

Provided that no such deduction shall be allowed unless the selling the 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 be deemed to have come into force with effect from the 18th day of December, 2009.

By order of the Governor,

N. C. BASAK,

Dy. Secy. to the Govt. of West Bengal.