Amendment status not verified — confirm the current text below against the official source.
Every dealer liable to pay tax under additional sales tax. sub-section (1) of section 4 shall, in addition to the tax payable by him under that section, section 4AAA or section 23A, pay an additional sales tax at the rate of fifteen per centum of the total amount of tax payable by him for any period under sub-section (1) of section 4 and section 23A: Provided that no additonal sales tax shall be payable under this section by any dealer on that part of the total amount of tax levied under sub-section (1) of section 4 and section 23A which is payable on such turnover as represents- 96 The West Bengal Finance Act, 1991. VI of 1991.] (Section 6.) (a) sales of goods specified in section 14 of the Central Sales 74 of 1956. Tax Act; 1956, if any, notified under section 25 of this Act; (b) such other sales as may be specified by the State Government by notification in the Official Gazette."; (4) in section 20,— (a) for the words ", the prescribed authority or such persons appointed to assist such authority", the words, figures and brackets "or the prescribed authority or the officer appointed under sub-section (1) of section 3 or such persons appointed to assist the prescribed authority" shall be substituted, and (b) for the words, figures and brackets ", the prescribed authority or any person appointed to assist such authority under sub-section (2) of section 3", the words, figures and brackets "or the prescribed authority or the officer appointed under sub-section (1) of section 3 or any person appointed to assist the prescribed authority under sub- section (2) of section 3 as may be prescribed under this section" shall be substituted.