Section 30(1) in West Bengal Value Added Tax Act, 2003
(1)Notwithstanding anything contained in section 29 a registered dealer who does for manufacture goods in West Bengal for sale, may apply in the prescribed manner, to the prescribed authority, for cancellation of his registration under this Act, if, during the year in which such application is made and during the year immediately preceding such year, he has dealt exclusively in tax-free goods specified in Schedule A.
