106 Special procedure for transport of goods referred to in section 73 by certain organisations

Special procedure for transport of goods referred to in section 73 by certain organisations.

106.

(1) Notwithstanding anything contained elsewhere in these rules, any Steel Plant under the Steel Authority of India Limited (SAIL) (hereinafter referred to as the Steel Plant) which is not registered under the Act, may, in such circumstances and in such manner as specified in this rule, transport from any sea port or air port in West Bengal or across orbeyond the area of checkpost or any other place any consignment of goods despatched from any place outside West Bengal.

(2) Where the Steel Plant on whose behalf consignment of goods referred to in subrule

(1) is transported makes a declaration to the effect that the said goods are intended to be despatched outside West Bengal otherwise than by way of sale, it shall furnish such declaration duly signed by any competent officer of the said Steel Plant in duplicate along with the bill of lading, air note or documents of like nature to the Assistant Commissioner, Sales Tax Officer, or Assistant Sales Tax Officer posted at the checkpost through which the goods enter into West Bengal (hereinafter referred to as the said authority) for his countersignature.

(3) The declaration referred to in sub-rule (2) shall be in the following Form No. :-

DECLARATION

[

See rule 106]

*Original/Duplicate

Declaration No......                                                                                                                              Date.......

In accordance with the provisions of rule 106 of the West Bengal Value Added Tax Rules, 2005, *I/We hereby declare that the following consignment of goods is imported into West Bengal through......checkpost (here insert the name of the checkpost) for despatch to a ......(here insert the name of the place outside West Bengal) otherwise than by way of sale in West Bengal.

(a) Description of goods :

(b) Quantity :

(c) Value :

(d) Seller's/Consignor's : invoice number and date

(e) Bill of lading or Air note number :

(f) Place from which the goods : are despatched to West Bengal

(g) Name and address of the seller/consignor :

(h) Name and address of the consignee :

*I/We hereby declare that *I/We am/are not a dealer registered under the West Bengal Value Added Tax Act, 2003 and the above statements are true to the best of *my /our knowledge and belief.

*I/We also undertake to pay due tax in the event of any sale of such goods in West Bengal.

                                     Name of the declarant............................

                                     Signature of the declarant.........................

                                     Status of the declarant........................

                                     Date:......

*Strike out whichever is not applicable.

(4) The said authority shall countersign with his official seal both the copies of the declaration referred to in sub-rule (2) and the connected transport documents furnished before the said authority and after such counter signature, the copy of the declaration marked `ORIGINAL' along with the copies of the transport documents shall be handed over to the declarant or his authorised representative for production of the same at the time of taking delivery of the consignment and for the purpose of sub-rule (5).

(5) Any person transporting the goods after taking delivery thereof in accordance with sub-rule (4) shall, on demand by any officer, referred to in sub-rule (5) of rule 103, at any subsequent place, produce the countersigned copy of the declaration referred to in sub-rule (4).