Deduction from aggregate sale price.
26.(1) Where any goods are returned or rejected by a purchaser to a dealer, within six months from the date of purchase, such dealer may, while furnishing return under rule 34 or rule 35, as the case may be, deduct from his aggregate sale price, the sale price of the goods so returned or rejected, in respect of which due tax has been paid by him, for determining his turnover of sales under clause (55) of section 2:
Provided that where goods purchased are returned or rejected within six months, but in the subsequent year, the dealer shall, while furnishing return for such period in the subsequent year, during which such goods were returned or rejected, deduct from the aggregate sale price, the sale price of the goods so returned or rejected:
Provided further that subject to the time limit prescribed hereinabove, adjustment through debit note and credit note shall be made within nine months from the date of transaction in question.
(2) Where a dealer purchases any goods, as notified by the State government, after paying tax at the maximum retail price (M.R.P.) and such price is inclusive of tax, he shall, while deducting the amount from the aggregate sale price for determining his turnover of sales as referred to in sub-clause (a) of clause (55) of section 2, exclude the tax payable by him which is included therein by applying the following Formula-
Maximum retail price of the
(inclusive of tax )
x Rate of tax
100+ Rate of tax
Explanation:- In calculating the amount of tax to be deducted under this sub-rule, the amount obtained on actual calculation shall be rounded off to the nearest multiple of one paisa and for this purpose, where such amount contains a part of one paisa and if such part is more than fifty per centum of one paise , it shall be increased to one paisa and if such part is less than fifty per centum of a paise, it shall be ignored.
26A.Deduction from turnover of sales of cotton yarn in West Bengal.
(1) Where a dealer makes sales of cotton yarn, other than those in hank to any other dealer for use by him in the manufacture in West Bengal of hosiery goods or textile fabrics, he may deduct under clause (c) of sub-section (1) of section 16, the turnover of such cotton yarn to arrive at the turnover of sales on which tax is payable and he shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice or invoice or cash memo or bill and other related documents evidencing such sales:
Provided that no such deduction shall be allowed unless the dealer selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoice or cash memo or bill and other related documents evidencing such sales.
(2) Where a dealer makes sales or resales of cotton yarn, other than those in hank, to any other dealer who intends to make resale of such cotton yarn to another dealer of West Bengal for resale in West Bengal or for use by such purchasing dealer in the manufacture in West Bengal of hosiery goods or textile fabrics, the selling dealer may deduct under clause(c) of sub-section (1) of section 16 the turnover of such cotton yarn to arrive at the turnover of sales on which tax is payable and he shall, on demand by the appropriate authority under the Act, furnish relevant tax invoice or invoice or cash memo or bill and other related documents evidencing such sales and a certificate in the Form appended to this rule, duly filled in and signed by the purchasing dealer or by a person authorised by such purchasing dealer for this purpose.
Provided that no such deduction shall be allowed unless the dealer selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoice or cash memo or bill and other relevant documents evidencing such sales and the relevant certificate.
26B. Deduction from turnover of sales for certain sales made by M/s. Garden Reach Shipbuilders and Engineers Limited, Kolkata
Where M/s. Garden Reach Shipbuilders and Engneers Limited, Kolkata (hereinafter referred to as GRSE), makes sales, on or after the 1st day of April, 2005, to Indian Navy, Government of India, Ministry of Defence, of vessel constructed by it on the basis of cost plus remuneration contract, the GRSE 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 its turnover of sales that part of such turnover of sales which represents sales of such vessel:
Provided that no such deduction shall be allowed unless the dealer selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoice or cash memo or bill along with a copy of such contract.”
26C.Certificate and other evidence for claiming deductions from turnover of sales for taxable goods sold to Canteen Stores Department or to Regimental or Unit-run Canteen in West Bengal
Where a dealer makes sales of any taxable goods, on or after the 1st day of September, 2005, to the Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteen attached to the military units in West Bengal and where such dealer intends to claim deductions under clause (c) of sub-section (1) of section 16, the dealer shall, on demand by the appropriate assessing authority, furnish the relevant cash memo or invoice or bill or tax invoice along with a certificate in the Form appended to this rule, duly filled in and signed by an officer not below the rank of a Commanding Officer.
Provided that no such deduction shall be allowed unless the dealer selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoice or cash memo or bill and the relevant certificate.”
26D.Certificate to be produced by Canteen Stores Department or Regimental or Unit-run Canteen attached to military units in West Bengal for claiming deductions from turnover of sales for taxable goods sold to the members of the Defence Forces of India
Where the Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteen attached to the military units in West Bengal makes sales of any taxable goods, on or after the 1st day of September, 2005, to any member or members of the Defence Forces of India within West Bengal, such Canteen Stores Department or the Regimental or Unit-run Canteen, as the case may be, 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 its turnover of sales that part of such turnover of sales which represents the sales made to the members of the Defence Forces of India, and it shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice, invoice, cash memo or bill and a certificate in the Form appended to this rule, duly filled in and signed by the officer not below the rank of a Commanding Officer, of the unit to which the member or members of the Defence Forces of India purchasing such goods belongs or belong.
Provided that no such deduction shall be allowed unless the dealer selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoice or cash memo or bill and the relevant certificate
26E.Deduction from turnover of sales for sale of lubricants to air crafts of certain countries other than India
Where a dealer makes sales of lubricants for filling into receptacles forming part of any aircraft registered in any country (other than India) operating as a scheduled or non-scheduled international air service to or from India and such Country is a party to the Agreement or convention referred to in clause (a) or clause (b), as the case may be, of section 2 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 (36 of 2002), such dealer may, for the purpose of determination of his taxable turnover of sales on which tax is payable, deduct under clause (c) of sub-section (1) of section 16 from his gross turnover of sales, that part of such gross turnover which represents such sales of lubricants, and it shall on demand by the appropriate assessing authority, furnish a certificate in the Form appended to this rule duly filled in and signed by a person authorised in his behalf.
26F.Deduction from turnover of sales for goods sold to any diplomatic mission for their official or personal use
Where a dealer makes sales of any taxable goods on or after the 1st day of October, 2005, to any diplomatic mission or to an office of any such diplomatic mission or to any person of such diplomatic mission, 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 such turnover of sales which represents salesof lubricants, and it shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice or invoice or cash memo or bill and a certificate in the Form appended to this rule duly
filled in and signed by a person authorised for this purpose:
Provided that no such deduction shall be allowed unless the dealer selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoice or cash memo or bill and the relevant certificate.
26G. Deduction from turnover of sales of taxable goods sold to a registered manufacturing dealer who enjoys any benefit under section 118 or uses such taxable goods for export out of territory of India.
Where a registered dealer who has been enjoying the benefit of deferment of tax or tax holiday or remission of tax under section 118 in respect any unit makes sales of taxable goods manufactured m such unit to-
(a) a registered dealer for use by him in the manufacture of taxable goods in a unit enjoying any benefit referred to in section 118, or
(b) a registered dealer for export directly out of the territory of India or for use in the manufacture of goods in his industrial unit for export out of territory of India by him, the selling dealer shall not charge any tax on such sales, and he may, for the purpose of determining his taxable turnover of sales on which tax is payable, deduct such sales from the turnover of sales under clause (c) of sub-section (1) of section 16
Provided that no such deduction shall be allowed unless such dealer furnishes, on demand by the appropriate assessing authority, copy of invoice or cash memo or bill along with a certificate in Form appended to this rule duly filled in and signed by such dealer purchasing such goods.
26H. Deduction from turnover of sales for goods sold to any agency Nations in West Bengal for the Official use.
Where any dealer makes sales of any taxable goods on or after the 1st day of October’ 2005' to and of the following organisations and specialised agencies of the United Nations in West Bengal for its official use, such dealer may, for the purpose of determining his taxable turnover of sales, deduct under clause(c) of sub-section (1) of section 16 from his gross turnover of sales that part of such turnover which represents such sales of taxable goods to such organisations and specialised agencies:
(a) United Nations Development Programme,
(b) World Health Organisation,
(c) International Labour Organisation,
(d) United Nations Children’s Fund,
(e) Food and Agriculture Organisation,
(f) World Food Programme,
(g) United Nations Educational, Scientific and Cultural Organisation,
(h) United Nations Population Fund,
(i) United Nations Information Centre,
(j) United Nations Industrial Development Organisation,
(k) United Nations Aids, and
(i) United Nations Drugs Programme:
Provided that no claim for deduction shall be allowed unless the dealer selling the goods, on demand by the appropriate assessing authority, furnishes the relevant invoice/cash memo/bill along with a certificate in the Form appended to this rule, duly filled in and signed by a person authorised in this behalf.
26-I. Deduction from turnover of sales for certain sales of goods made to 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 Gandhi 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:
26K.Deduction from turnover of sales for sale of pre-used motor cars.—
Where a dealer makessales of pre-used motor cars, on or after 1st day of October, 2006, to any person, whether a dealer or not, in West Bengal, such dealer may, for the purpose of determination of his turnover of sales on which tax is payable, deduct under caluse (c) of sub-section (1) of section 16, from his turnover of sales fifty per centum of that part of turnover of sales which represents sale of such cars and he shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice or invoice or cash memo or bill and other related documents evidencing such sale:
Provided that no such deduction shall be allowed unless the dealer selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoive or cash memo or bill and other related documents evidencing such sales.
26KA. Deduction from turnover of sales for goods sold to Exide Industries Ltd —
Where a dealer makes sales of injected moulded plastic containers, their stoppers, lids, handles and caps during the period commencing from 1st April, 2005 and ending on 14th November, 2010 to Exide Industries Ltd., required by Exide Industries Ltd. for the manufacture of storage batteries for sale, such dealer may, for the purpose of determination of his turnover of sales on which tax is payable under clause (ba) of sub-section (2) of section 16, deduct under clause (c) of sub-section (1) of section 16, from his turnover of sales sixty four per centum of that part of turnover of sales which represents sales of such injected moulded plastic containers, their stoppers, lids, handles and caps and he shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice evidencing such sale.
26KB. Deduction from turnover of sales for goods sold to Exide Industries Ltd. –
Where a dealer makes sales of injected moulded plastic containers, their stoppers, lids, handles and caps during the period commencing from 15th November, 2010 and ending on 31st March, 2011 to Exide Industries Ltd. required by Exide Industries Ltd. for the manufacture of storage batteries for sale, such dealer may, for the purpose of determination of his turnover of sales on which tax is payable under clause (ba) of sub-section (2) of section 16, deduct under clause (c) of sub-section (1) of section 16, from his turnover of sales sixty six and one half of one per centum of that part of turnover of sales which represents sales of such injected moulded plastic containers, their stoppers, lids, handles and caps and he shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice evidencing such sale.
26L Deduction from turnover of sales for sale of recorded cinematographic films.—
Wherea dealer makes sales as defined in sub-clause (c) of caluse (39) of section 2 of recorded cinematagraphic films in West Bengal, on or after 1st day of April, 2005, 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 turnover of sales which represents sale of such goods and he shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice or invoice or cash memo or bill and other related documents evidencing such sale:
Provided that no such deduction shall be allowed unless the dealer selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoice or cash memo or bill and other related documents evidencing such sales.
26M. Deduction from turnover of sales for sale of furnace oil or lubricants to foreign going vessels.—
Where a dealer makes sales of furnace oil or lubricants to any foreign going vessels in West Bengal, on or after 1st day of Novembr, 2006, 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 seventy per centum of that part of turnover of sales which represents sale of such goods to such vessels and he shall, on demand by appropriate authority under the Act, furnish the relevant tax invoice or invoice or cash memo or bill and other related documents evidencing
such sales:.
Provided that no such deduction shall be allowed unless the dealer selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoive or cash memo or bill and other related documents evidencing such sales.”
26N. Certificate to be produced by Canteen attached to units of Border Security Force of India in West Bengal for claiming deduction from turnover of sales for taxable goods sold to personnel of Border Security Force of India:
Where the Canteen attached to the units of the Border Security Force of Inida in West Bengal makes sales of any taxable goods to any personnel of the said Border Security Force of India in West Bengal, such Canteen may, for the purpose of determination of 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 turnover of sales which represents the sales made to the personnel of the said Border Security Force of India in West Bengal, and it shall, on demand by the appropriate authority under the Act,, furnish a certificate in the Form appended to this rule, duly filled in and signed by the officer not below the rank of a Commandant of the unit to which such personnel belongs or belong:
26O. Deduction from turnover of sales of goods made to a developer for use by him in development of Special Economic Zone-
Where a dealer makes sales of taxable goods to a developer for use by him in the development of Special Economic Zone, such dealer may, for the purpose of determining his turnover of sales, deduct under clause (c) of sub-section (1) of section 16, from his turnover of sales that part of turnover of sales which represents the sales to such developer for use by him for the purpose of development of such Special Economic Zone:
Provided that the claim of such deduction shall not be allowed unless the dealer selling the taxable goods to the Developer furnishes, on demand by the appropriate authority under the Act, a certificate in the Form appended to this rule duly filled in and signed by such developer to whom such taxable goods are sold and such appropriate authority is satisfied, upon enquiry or otherwise, that the particulars filled in such Form are correct
Explanation.—For the purpose of this rule,—
(a) the expression “developer” means a person or body of persons, company, firm and such other private or Government Undertaking, who develops, builds, designs, organizes, promotes, finances, operates, or maintains or manages a part or whole of the infrastructure of the Special Economic Zone.
26P. Deduction from turnover of sales for certain sales made by World Wildlife Fund, India-
Where the World Wildlife Fund, India makes sales of educational materials, that is to say, greeting cards, calenders, posters, post cards, picture sets, note pad, gift tag, or any other material which contains its logo and carries theme or message to educate people about the importance of conservation of nature, such dealer may, for the purpose of determination of 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 turnover of sales which represents the sales of such educational materials, and it shall, no demand by the appropriate authority under the Act, furnish the relevant tax invoice, invoice, cash memo or bill, as the case may be.
26QE. Deduction from turnover of sales for goods sold in the Food Festival under brand name" Aaharey Bangla,
Where a dealer makes sales of taxable goods in "Aaharey Bangia", a Food Festival to be held at Milan Mela Ground, Kolkata, from the 30th day of October, 20 IS to the 2nd day of November, 20 IS, such dealer may, for the purpose of determination of his taxable turnover of sales on which tax is payable, deduct under clause (c) of subsection(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, on demand by 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 the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice, invoice, cash memo or bill as the case may be.
26R.Deduction from turnover of sales for sale of Superior Grade Kerosene Oil (PDS) to Oil Marketing Companies.-
Where sales of Superior Grade Kerosene Oil (PDS) are made to each other by the following Oil Marketing Companies as dealers, namely,-
(a)Indian Oil Corporation Limited,-
(b)Hindusthan Petroleum Corporation Limited,
(c)Bharat Petroleum Corporation Limited, such selling dealer may, for the purpose of determining this taxable turnover of sales on which tax is payable, deduct such sales of Superior Grade Kerosene Oil (PDS) under clause (c) of sub-section (1) of section 16, if the purchasing dealer makes purchases of such goods for the purpose of resale by him as Superior Grade Kerosene Oil (PDS):
Provided that the claim for such deduction shall not be allowed unless the selling dealer furnishes, on demand, a declaration in the form appended to this rule, duly filled in and signed by the purchasing dealer or by a person authorised for this purpose:
26RA. Deduction of turnover of sale where tax paid under clause (d) of sub-section (2) of section 16 —
A dealer may, for the purpose of determination of his turnover of sales on which tax is payable under sub-section (2) of section 16, deduct under clause (c) of sub-section (1) of section 16 from his turnover of sales that part of turnover of sales on which the dealer has to pay tax under clause (d) of sub-section (2) of section 16.”;
(b) in PART III, in rule 30, in sub-rule (2), in the TABLE, after serial No. 20B, insert the following serial No. and the entries in column (2), column (3), and column (4), respectively:—(c) in PART VIA, in rule 30C, in sub-rule (1), for the words, figures and brackets “to pay tax at compounded rate under sub-section (4) of section 16 or under sub-section (3) of section 18”, substitute the words, figures and brackets “to pay tax at compounded rate under sub-section (3) of section 16 or under sub-section (4) of section 18”;
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Annual maintenance contract of any equipment including computer
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(c) in PART VIA, in rule 30C, in sub-rule (1), for the words, figures and brackets “to pay tax at compounded rate under sub-section (4) of section 16 or under sub-section (3) of section 18”, substitute the words, figures and brackets “to pay tax at compounded rate under sub-section (3) of section 16 or under sub-section (4) of section 18
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