Dear Readers,
No deduction in terms of Rule 26C shall be admissible in respect of sales of taxable goods to CSD, West Bengal or to Regimental or Unit-run canteen in West Bengal for the period 1st November 2009 to 30th June 2010.
CSD and Regimental Units in West Bengal shall now be required to pay tax on all purchases made within West Bengal.
Upon amendment of Rule 26D as above, sales of any taxable goods to the defense personnel within West Bengal made by the said CSD and Regimental Units in West Bengal shall be without charge of tax only if such goods are purchased within West Bengal.
With the insertion of new Rule 26DA, CSD in West Bengal can now effect sales to Regimental Units in West Bengal without charge of tax only in respect of such goods purchased within West Bengal.
All inter-State sales made by the said CSD and Regimental Units in West Bengal shall be upon charge of tax.
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