(a) sale bill or cash memo or tax invoice, as the case may be, in respect of purchase of plant and machinery, or document of like nature where such plant and machinery are taken on hire, lease, rent or loan;
(b) separate set of serially numbered tax invoices in respect of sales of goods manufactured in his unit where such dealer makes sales of goods other than those manufactured in his unit;
(c) stock register for purchases and issue of raw materials and packing materials, if any, for use in the manufacture of and packing of goods so manufactured, in his unit;
(d) stock register showing records of production of goods in his unit and issue of such goods by way of sale or otherwise.
(2) Documents and registers referred to in sub-rule (1) shall be maintained by dealer in addition to the books of accounts that he is required to maintain under section 63.
Explanation I. - For the purpose of this Part, the expression "newly set up small scale industrial unit" shall mean an industrial unit -
(i) in which the amount of investment on plant and machinery including the value of those obtained on hire, lease, rent or loan but excluding the value of land, building and the cost of generator and moulds does not exceed thirty-five lakh rupees;
(ii) which is registered with the Directorate of Cottage and Small Scale Industries, Government of West Bengal;
(iii) which is established solely or substantially with plant and machinery, other than the plant or machinery used by another newly set up small scale industrial unit which has earlier availed of the benefit of exemption from tax under this rule or under any other rules in this behalf made under any of the Acts namely, the Bengal Finance (Sales Tax) Act 1941 (Ben. Act VI of 1941), or the West Bengal Sales Tax Act, 1954 (West Ben. Act IV of 1954), or the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994);
(iv) which does not use on franchise or otherwise the trade mark or brand name or logo of any product of any other industrial unit, or commercial organisation, situated within or outside West Bengal and where such product is sold in West Bengal.
Explanation II. - In clause (i) to Explanation I, "plant and machinery" of a newly set up industrial unit shall include the pollution control equipments required for adopting pollution abatement measures in the said unit.