Section 118A(1) in West Bengal Value Added Tax Act, 2003
(1)Where any registered dealer referred to in sub-clause (a) , or subclause(b) , or sub-clause (c) , of sub-section (1) of section 118-effects any change in the ownership of the business; orsells or otherwise disposes of the industrial unit in respect of which he has been granted the certificate of eligibility; oreffects any change in the name of his business or class or classes of goods specified in his certificate of eligibility; oreffects any change in the capacity of production of the industrial unit for which he has been granted the certificate of eligibility; or,effects any change in the gross value of fixed capital assets of the industrial unit for the he has been granted the certificate of eligibility; oreffects any change in the location of the industrial unit for which he has been granted the certificate of eligibility; or installs pollution control equipment in the industrial unit,he shall, within such period, in such manner and subject to such restrictions and conditions, as may be prescribed, inform the prescribed authority accordingly and the prescribed authority may amend the certificate of eligibility in accordance with the information furnished to him.
