Amendment status not verified — confirm the current text below against the official source.
In the Bengal Finance (Sales Tax) Act, 1941,— (1) in section 2,— (a) in clause ( la-1),— (i) for Explanation 1, the following Explanation shall be substituted and shall be deemed to have been substituted with effect from the 15th day of April, 1993:— "Explanation 1.—A transporter who, while carrying goods in his goods vehicle within the meaning of section 14C fails to disclose the name and address of the consignee or consignor in West Bengal or fails to furnish copy of invoice, challan, transport receipt or consignment note or document of like nature in respect of any goods, shall be deemed to be a casual trader in respect of such goods carried in his goods vehicle."; (ii) for Explanation 2, the following Explanation shall be substituted and shall be deemed to have been substituted with effect from the 15th day of April, 1993:— "Explanation 2.—An owneror lessee of a godown or warehouse, who fails to disclose the name and address of the owner of any goods stored in such godown or warehouse, shall be deemed to be a casual trader in respect of such goods;"; (b) after clause (c), the following clause shall be inserted:— `(cc) "enrolled"- means enrolled under sub-section (3) of section 6F;'; . (c) ford ause (hb), the following clause shall be substituted:— `(hb) "tax" means the tax payable under this Act;'; (d) in clause (i), for sub-clause (ii), the following sub-clause shall be substituted:— "(ii) separately charged as turnover tax payable under section 6B during such period:"; (2) in section 4,— (a) in sub-section (6), after the words "who is not registered" in the two places where they occur, the words "or enrolled" shall be inserted; 152 The West Bengal Finance Act, 1994. XVI of 1994.] (Section 2.) (b) in sub-section (7), after the word "registered" in the two places where it occurs, the words "or enrolled" shall be inserted; (3) in section 5,— (a) in sub-section (1),— (i) in clause (a), for the words "and hosiery goods,", the words ", gas mantle and hosiery goods," shall be substituted; (ii) for clause (b), the following clause shall be substituted:— "(b) three per centum of such part of his taxable turnover as represents sales of footwears of all descriptions when sold at a price not exceeding two hundred rupees per pair and ready-made garments, other than hosiery goods and garments made of khaddar or khadi;"; (iii) clause (bbb) shall be omitted; (iv) after clause (c), the following clause shall be inserted:— "(c1) five per centum of such part of his taxable turnover as represents sales of goods specified in the first column of Schedule V, subject to the conditions and exceptions, if any, set out in the corresponding entry in the second column thereof;"; (v) in clause (cc), for the words "four per centum", the words "five per centum" shall be substituted; (vi) in clause (ccl), for the words "four per centum", the words "five per centum" shall be substituted; (vii) in clause (ccc), for the words "four per centum", the words "five per centum" shall be substituted; (viii) in clause (cccc),— (A) in sub-clause (i), for the words "eight per centum", the words "ten per centum" shall be substituted; (B) in sub-clause (ii), for the words "eleven per centum", the words "fifteen per centum" shall be substituted; 153 The West Bengal Finance Act, 1994. [West Ben. Act (Section 2.) (ix) clause (d) shall be omitted; (x) to clause (d1), the following proviso shall be added:— "Provided that the tax payable by the Canteen Stores Department of the Government of India or the Regimental or Unit-run canteen attached to the military units in West Bengal shall be levied at the rate of five per centum of such part of its taxable turnover as represents sales of goods included in Schedule IV when an officer, not below the rank of a Commanding Officer, certifies in writing that such goods have been sold to the members of the Defence Forces of India;"; (xi) in clause (dd), for the words "twenty per centum", the words "fifteenper centum" shall be substituted; (xii) for clause (e), the following clause shall be substituted:— "(e) ten per centum of such part of his taxable turnover as represents sales of goods other than those referred to in clauses (a), (aa), (aaa), (b), (bb), (bbb), (c), (c1), (cc), (eel), (ccc), (cccc), (dl) and (dd)."; (b) in sub-section (2),— (i) in clause (a),— (A) in sub-clause (ii), the words, letters and figures "and goods referred to in serial No. 46 of Schedule II" shall be omitted; (B) after subclause (ve), the following sub- clauses shall be added:— "(vf) sales of foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liqueur, cordials, bitters and wines or a mixture containing any of these, as also beer, ale, porter, cider, perry and other similar potable fermented liquors, purchases whereof made on or after the 1 1 th day of April, 1994, are shown to the satisfaction, of the 154 The West Bengal Finance Act, 1994. XVI of 1994.] (Section 2.) Ben. Act V of 1909. Commissioner to have been made by him in West Bengal from a registered dealer other than a registered dealer who has liability to make payment of excise duty as required by the Bengal Excise Act, 1909 but has not made payment of such excise duty payable by him in respect of such goods; (vg) sales of foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liqueur, cordials, bitters and wines or a mixture containing any of these, as also beer, ale, porter, cider, perry and other similar potable fermented liquors, when the registered dealer selling such goods has liability to make payment of excise duty as required by the Bengal Excise Act, 1909 but has not made payment of such excise duty payable by him in respect of such goods. Explanation.—For the removal of doubt, it is hereby declared that no turnover representing sales of goods referred to in sub-clause (vf) or sub- clause (vg) by a registered dealer shall be deducted under that clause where the registered dealer selling such goods makes payment of excise duty in respect of such goods under the Bengal Excise Act, 1909;"; (ii) in the second Explanation, clause (b) shall be omitted; (4) section 6AA shall be omitted; (5) in section 6B,— (a) in sub-section (1),— (i) in clause (a), the word, figure and letters", section 6AA" shall be omitted; (ii) in clause (b), for the words, figures and letters beginning with "during any year" and ending with "immediately following such year", the words, figures and letters "calculated from the commencement of any year ending on or after the 11th day of April, 1994, exceeds twenty-five lakh rupees at any time within such year shall, in addition to the tax payable by him under section 5 and section 6D, if any, be liable to pay, with 155 The West Bengal Finance Act, 1994. [West Ben. Act (Section 2.) effect from the date immediately following the day on which such aggregate first exceeds twenty- five lakh rupees or from the 11th day of April, 1994, whichever is later," shall be substituted; (iii) in clause (d), for the words "during any year again exceeds rupees twenty-five lakhs be liable to pay from the first day of the year immediately following such year", the words, figures and letters "calculated from the commencement of any year ending on or after the llth day of April, 1994, again exceeds twenty-five lakh rupees at any time within such year, be liable to pay, with effect from the date immediately following the day on which such aggregate again first exceeds twenty-five lakh rupees or from the 11th day of April, 1994, whichever is later," shall be substituted; in sub-section (3),— (i) in clause (a), for the words "rupees fifty crores", the words "one crore rupees" shall be substituted; (ii) clause (aa) shall be omitted; (iii) for clause (b), the following clause shall be substituted:— "(b) one per centum of suchpart of the turnover as specified in sub-section (2), if the provisions of clause (a) do not apply:"; (iv) clause (c) shall be omitted; (v) for the proviso, the following proviso shall be substituted:— "Provided that the turnover tax payable by a dealer under clause (a) shall not exceed a sum equivalent to the aggregate of one-half of the turnover tax payable by him in accordance with the said clause and ten per centum of the amount by which his aforesaid aggregate of the gross turnover under this Act and the gross turnover under the West Bengal Sales Tax Act, 1954, exceeds one crore rupees."; (c) sub-section (4) shall be omitted; (6) in section 6D, in sub-section (1), in clause (b),— (a) in sub-clause (ii), for the words, figures and letters beginning with "during any year" and ending with "immediately following such year", the words, figures and letters "calculated from the commencement of any year ending on or after the 11th day of April, 1994, exceeds two lakh rupees at any time within such year (b) West Ben. Act IV of