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The_West_Bengal_Value_Added_Tax_Rules,_2005 Section / Rule Number   Content Act / Rule Name 177 Remission of tax payable by a newly set up industrial unit or the expanded portion of an existing industrial unit 178 Variation of the remitted amount of tax consequent upon verification of return in respect of a newly set up industrial unit or the expanded portion of an existing industrial unit 179 Remission of output tax during the pendency of the application for certificate of eligibility or renewal thereof in respect of a newly set up industrial unit or the expanded portion of an existing industrial unit 180 Output tax not to be remitted in the event of rejection of application for certificate of eligibility or renewal thereof in respect of a newly set up industrial unit or the expanded portion of an existing industrial unit 181 Discontinuation of the benefit of remission of tax contravention of the provisions of the Act and the rules made thereunder by a newly set up industrial unit or the expanded portion of an existing industrial unit

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