Amendment status not verified — confirm the current text below against the official source.
Subject to such restrictions and conditions as may be prescribed, the Commissioner shall, in the prescribed manner, refund— (a) to a registered dealer, who owns an industrial unit in the Falta Special Economic Zone, or Software Technology Park, or who owns an Export Oriented Unit within the meaning of the Export and Import Policy as formulated under section 5 of the Foreign Trade (Development and Regulation) Act, 1992, situated anywhere in West Bengal outside the Falta Special Economic Zone or Software Technology Park, the amount of tax realised or realisable from him by another registered dealer in respect of the purchases in West Bengal— (i) of goods for use directly in the manufacture of goods by him in such unit for sale by him in the course of export within the meaning of section 5 of the Central Sales Tax Act, 1956, 74 of 1956. (ii) of goods, being the containers or other material used for packing of the goods referred to in sub-clause (i), (iii) of goods, being the containers or other packing material for packing of the goods manufactured in such unit; (b) to the Consulates, the amount of tax realised or realisable from them by a registered dealer in respect of taxable goods purchased by them in West Bengal for their personal or official use; or (c) to the specialised agencies of the United Nations Organisation, the amount of tax realised or realisable from them by a registered dealer in respect of purchases of taxable goods by them in West Bengal for their official use.