Evidence in support of inter-State despatches from West Bengal.
31. A dealer who has despatched goods from any place within West Bengal intends to claim deduction under clause (b) of sub-section (1) of section 16 from his turnover of sales shall, on demand furnish before the appropriate auditing authority at the time of audit under section 43, or before the appropriate assessing authority at the time of assessment under section 46 or section 48, a statement containing the following particulars:-
(a) invoice or bill number and date;
(b) description of goods;
(c) quantity or number of goods;
(d) value of the invoice or bill;
(e) name and address of the purchasing dealer or consignee outside West Bengal with number of the certificate of registration, if any, under the Central Sales Tax Act, 1956 (74 of 1956);
(f) name and address of the transporter with enrolment number, if any;
(g) number and date of railway receipt, bill of lading, or consignment note, or air note as the case may be;
(h) name of the railway station or steamer station or airport or the place from which such goods have been despatched;
Provided that if a dealer proves to the satisfaction of the appropriate assessing authority or audit officer, as the case may be, that for reason beyond his control, such dealer is not in a position to produce all or any of the particulars referred to in this sub-rule, such assessing authority may, for reasons to be recorded in writing, exempt the dealer from production of particulars. |