Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained Liability to. elsewhere in this Act, a casual trader shall be pay tax on sales by a liable to pay tax on all his sales in West Bengal casual trader. of goods, brought by him into West Bengal from outside West Bengal, or procured by him otherwise than by way of purchase from a person, other than a registered dealer: Provided that no tax shall be levied on— (a) sales of goods declared tax-free •under section 6; (b) Sales of goods notified under section 4A, tax on which is payable by him; (c) sales of goods which are effected on or after the date on which he has become liable to pay tax under section 4 or sub-section (3) of section 8 and has been registered under section 7 or section 8. (2) The tax payable under this section by a casual trader shall be levied at the rate provided in clause (a), clause (bbb), clause (c), clause (cccc), clause (d), clause (dl) or clause (e), as the case may be, of sub-section (1) of section 5. (3) The tax payable under this section shall, notwithstanding anything contained in sub-section (2) of section 11, be determined and collected in such manner and by such authority as may be prescribed and paid by a casual trader at such time and at such interval as may be prescribed.", (3) in section 5, in sub-section (2), in sub-clause (ii) of clause (a), after the words and figures "the Central Sales Tax Act, 74 of 1956. 1956", the words, letters and figures "and goods referred to in serial No. 46 of Schedule II" shall be inserted; 80 The West Bengal Finance Act, 1993. V of 1993.] (Section 3.) (4) in section 6D,— (a) in sub-section (1), in clause (a), after the words and brackets "(hereinafter referred to as contractual transfer)", the words "in West Bengal" shall be inserted and shall be deemed to have been inserted from the 1st day of April, 1984; (b) in the Explanation 1, after the words "goods used", the words "by way of accretion or accession in West Bengal" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1984; (5) in section 10F,— (a) in sub-section (1),— (i) in clause (a),— (A) for the words "such area in West Bengal as may be prescribed,", the words "West Bengal," shall be substituted; (B) after the words "in respect of goods", the words ", other than such goods as may be prescribed," shall be inserted; (ii) in clacuse (b),— (A) for the words "such area in West Bengal as may be prescribed,", the words "West Bengal," shall be substituted; (B) after the words "in respect of goods", the words ", other than such goods as may be prescribed," shall be inserted; (iii) for the words "seven years,", the words "nine years," shall be substituted; (iv) for the words "in different areas.", the words "in different areas as may be prescribed:" shall be substituted; (b) to sub-section (1), the following provisos shall be added:— "Provided that deferment of payment of tax payable by a dealer in respect of sales of goods manufactured by him in any of the prescribed areas may be restricted to sales of such class or classes of goods as may be prescribed: 81 The West Bengal Finance Act, 1993. [West Ben. Act (Section 3.) Provided further that the period prescribed under this sub-section and sub-section (2) may, subject to such conditions and restrictions as may be prescribed, be extended by two years in the cases of such industrial units as may be prescribed where investment in fixed capital assets exceeds one hundred crore rupees."; (c) in sub-section (2), for the words "seven years", the words "nine years, or eleven years in the case of the industrial units referred to in the second proviso to sub-section (1)," shall be substituted; (d) in sub-section (3),— (i) for the words "ninety per centuni", the words "one hundred per comae shall be substituted; (ii) for the words "thirty-five crore", the words "fifty crore" shall be substituted; (e) after sub-section (3), the following sub-sections shall be inserted:— "(3a) A newly set up industrial unit or an existing industrial unit,— (a) where such newly set up industrial unit was established and commissioned by the dealer for manufacture of goods in West Bengal for the first time on or after the 1st day of April, 1989, but not later than the 31st day of March, 1993, or (b) where such existing industrial unit was established before the 1st day of April, 1989, and has enjoyed, or has been entitled to enjoy, the benefit of deferment of payment of tax in accordance with the provisions of sub-section (2) and sub-section (3) as they stood before the coining into force of the West Bengal Finance Act, 1993, shall continue to be so eligible in accordance with the said provisions. (3b) Subject to such conditions and restrictions as may be prescribed, a dealer who has enjoyed the benefit of deferment of payment of tax under this section may, in addition to such benefit as enjoyed by him, be eligible, if he so opts, for further deferment of payment of such amount of tax or the aggregate of the amounts of tax as may be equivalent to 82 The West Bengal Finance Act, 1993. V of 1993.] (Section 3.) the capital investment subsidy receivable by him under any scheme approved by the State Government for such period, not exceeding four years from such date, as may be prescribed."; (f) in the Explanation,— (i) for the words "For the purposes of this section,", the words, figures and letter "For the purposes of this section or section 10G," shall be substituted; (ii) in clause (i), for the figures "1989,", the figures "1993," shall be substituted; (iii) in clause (iii), after the word "capacity", the words, figures and letters "on or after the 1st day of April, 1993," shall be inserted; (iv) in clause (iv), for the words -fixed assets", the words "fixed capital assets" shall he substituted; (6) in section 10G,— (a) in sub-section (1),— (i) for the word "new", wherever it occurs, the words "newly set up" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1990; (ii) for the words "in such area in West Bengal as may be prescribed,", the words "in West Bengal," shall be substituted; (iii) for the words "ninety per centum", the words "one hundred per centuni" shall be substituted; (iv) for the words "thirty-five crore", the words "fifty crore" shall be substituted; (v) for the words "in different areas:", the words "in different areas as may be prescribed:" shall be substituted; (vi) in the proviso,— (A) for the words "five years". the words "nine years" shall he substituted; (B) for the words "four years'', the words "nine years" shall he substituted; (vii) after the existing proviso, the following provisos shall be added:- 83 The West Bengal Finance Act, 1993. [West Ben. Act (Section 3.) "Provided further that a newly set up industrial unit or an existing industrial unit,— (a) where such newly set up industrial unit was established and commissioned by the dealer for manufacture of goods in West Bengal for the first time on or after the 1st day of June, 1990, but not later than the 31st day of March, 1993, or (b) where such existing industrial unit was established before the 1st day of June, 1990, and has enjoyed, or has been entitled to enjoy, the benefit of remission of tax in accordance with the provisions of this sub-section and the first proviso thereto as they stood before the coming into force of the West Bengal Finance Act, 1993, shall continue, or shall be entitled, to enjoy such benefit in accordance with the said provisions: Provided also that remission of tax payable by a dealer in respect of goods manufactured by him in any of the prescribed areas may be restricted to sales of such class or classes of goods as may be prescribed: Provided also that the period prescribed under the first proviso may, subject to such conditions and restrictions as may be prescribed, be extended by two years in the cases of such industrial units as may be prescribed where investment in fixed capital assets exceeds one hundred crore rupees."; (b) after sub-section (1), the following sub-section shall be inserted:— "(la) Subject to such conditions and restrictions as may be prescribed, a dealer who has enjoyed the benefit of remission of tax under this section may, in addition to such benefit as enjoyed by him, be eligible, if he so opts, for further remission of such amount of tax or the aggregate of the amounts of tax as may be equivalent to the capital investment subsidy receivable by him under any scheme approved by the State Government for such period, not exceeding four years from such date, as may be prescribed."; 84 The West Bengal Finance Act, 1993. ' of 1993.] (Section 3.) (c) in sub-section (4), in clause (ii), the words, figures and brackets beginning with "if the first" and ending with "Act, 1990" shall be omitted; (7) after section 10G, the following sections shall be inserted:— "Deferment