The West Bengal Finance Act, 1995

west-bengal · 1995

S. 1(1) This Act may be called the West Bengal Finance Act, 1995
S. 2Section 2 amends the Bengal Amusements Tax Act, 1922, to update entertainment tax rates and categories.
S. 3In the Bengal Electricity Duty Act, 1935,— (1) after section 5, the following sections shall be inserted:— "Interest
S. 4Section 4 amends the Bengal Finance (Sales Tax) Act, 1941 by removing certain dates and substituting a new subsection for returns and tax payments for eligible periods.
S. 5Section amends the Bengal Agricultural Income-tax Act to redefine agricultural income for tax purposes, excluding tea production.
S. 6Section 6 amends the West Bengal Sales Tax Act, 1954, to modify return submission and assessment rules for certain periods.
S. 7Section 7 of the West Bengal Finance Act, 1995, amends Schedule IV to include typewriters and office machines as taxable goods.
S. 8Adds a new entry to the Schedule of the West Bengal Taxation Tribunal Act, 1987.
S. 9Section 9 amends the West Bengal Sales Tax Act, 1994, to replace "tax payable" with "tax including surcharge payable" and modifies turnover tax references.
S. 10Bangles made of glass, rubber, plastic or celluloid
S. 11Repeals the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972, effective from April 1, 1995.
S. 12Section 12 exempts spare parts for specified electronic devices from certain taxes.
S. 13Vacuum cleaner"; (19) for Schedule III, the following Schedule III shall be substituted:— "SCHEDULE III [See section
S. 14Chassis of all types of vehicle referred to in Serial No
S. 15Cotton yarn
S. 16Coir rope
S. 17Compact disc
S. 18Computers including central processing units and peripheral devices and spare parts, accessories and components thereof
S. 19Crockery of all varieties and descriptions manufactured from porcelain, glazed earthenware, glass, melamine or plastic
S. 20Cured and frozen meat and fish when sold in sealed container including sealed polythene jar, pouch or packet
S. 21Dextrose monohydrate or powder for food drink having dextrose monohydrate as major ingredient
S. 22Section 22 exempts specified domestic and commercial electrical appliances from certain taxes listed in the Schedule.
S. 23Drinking water when sold in sealed container or bottle including sealed polythene bottle, pouch or packet
S. 24(i) Drugs and medicines excluding condom (a contraceptive device), cinchona alkaloids and their salts and chloroquine
S. 25Dry cells and dry-cell batteries, and zinc calot and electrodes used as components of dry cells and dry-cell batteries
S. 26Section 26 exempts various dehydrated or preserved fruits from sales tax under the West Bengal Finance Act, 1995.
S. 27Fax machines and spare parts, accessories and components thereof
S. 28Conch shell products
S. 29Films of all varieties and descriptions except cinematographic, photographic and x-ray films
S. 30Enamelled utensils, that is to say, enamelled tumblers, dishes and plates; and enamelled spittoons, urinals and bed p
S. 31Egg
S. 32Exercise book, laboratory note book, drawing book, graph book, ruled paper and graph paper
S. 33Franking machines and address-printing machines and spare parts, accessories and components thereof
S. 34Section 34 of the West Bengal Finance Act, 1995, details tax exemptions for furniture, almirahs, and safes made from specific materials.
S. 35Gramophone and components thereof and record
S. 36(i) Granite, lime, limestone, marble, dolomite and gypsum of all forms and descriptions
S. 37Groundnut oil, soyabean oil, sunflower oil, seasamum or ti/ oil, rice-bran oil and vegetable oil
S. 38Hair oil
S. 39Ice and ice-cream of all varieties including ice-candy
S. 40Incense sticks, locally known as dhupkathi, dhupbati or agarbati including semi-finished sticks thereof
S. 41Insecticide, pesticide, germicide, fungicide and herbicide (including weedicide), other than bleaching powder
S. 42Laminated board or sheet of all varieties and descriptions including copper-clad board or sheet
S. 43Liquid product of cellulose, commonly known as L
S. 44Section 44 lists specific handloom woven items eligible for certain benefits under the West Bengal Finance Act, 1995.
S. 45Hosiery goods made exclusively of cotton
S. 46Section 46 lists various types of confectionery and sweets subject to taxation under the West Bengal Finance Act, 1995.
S. 47Lubricants, lubricating oil, engine oil, brake oil and grease
S. 48Magnesium carbonate
S. 49Jute seed, mesta seed and sunhemp seed
S. 50Noodle, vermicelli and macaroni including spaghetti
S. 51Section 51 of the West Bengal Finance Act, 1995, imposes tax on various types of paints and coatings.
S. 52Paper and processed paper of all varieties including carbon paper but excluding newsprint
S. 53Section 53 lists various types of boards and sheets subject to the West Bengal Finance Act, 1995.
S. 54Section 54 exempts specific toiletries and cosmetics from taxation under the West Bengal Finance Act, 1995.
S. 55Perambulator including push chair for babies, and spare parts, accessories and components thereof
S. 56Plastic granules and plastic powders
S. 57(i) Powdered or condensed milk
S. 58Section 58 defines mat and handicraft made from specific plants and local names.
S. 59Section 59 allows the collection of matstick and reed from specific plants known locally in West Bengal.
S. 60Section 60 defines processed food for tax purposes, excluding certain items like sweetmeats and weaning foods.
S. 61Refined, bleached and deodorised palm oil, including refined, fractionated and otherwise processed palm oil such as pal
S. 62Section 62 exempts specified radio and recording devices from certain taxes or duties.
S. 63Paddy seed and wheat seed
S. 64Shaving set, safety razor, razor blade, razor • cartridge and shaving brush
S. 65Plain paper, commonly known as cartridge paper sold by Government Treasuries through the agency of licensed stamp ve
S. 66Dot pen and refill and cartridges thereof, fountain pen and writing ink
S. 67Section defines "soap" to include various types but excludes jute batching emulsifier.
S. 68Section 68 exempts certain sound equipment from specified taxes under the West Bengal Finance Act, 1995.
S. 69Section 69 lists specific spices subject to taxation under the West Bengal Finance Act, 1995.
S. 70Section 70 regulates non-alcoholic beverages made from powdered, tablet, crystal, or liquid concentrate forms.
S. 71Tape deck mechanism
S. 72Teleprinter and auxiliary machine, and spare parts, accessories and components thereof
S. 73Television set and television monitor
S. 74Sweetmeat, other than cake, pastry and biscuit, but including curd
S. 75Silkworm egg and silkworm cocoon
S. 76Section 76 defines non-taxable items as specific traditional foods made from flour or similar ingredients.
S. 77Section 77 regulates the sale of vanaspati, commonly known as vegetable ghee, under various trade names.
S. 78Varnishes, vegetable paint removers and stainers of all kinds
S. 79Section 79 regulates vehicles driven by petrol, diesel, or electricity, excluding specified types.
S. 80Tri-wheeler cycle operated by hand for use of disabled person
S. 81Section 81 exempts various cotton, rayon, artificial silk, and wool fabrics from certain taxes.
S. 82Section 82 regulates taxation on tobacco products, including cigarettes and hookah tobacco, under the Central Excises and Salt Act.
S. 83Toy and doll made wholly or principally of clay and handicrafts made of clay, whether burnt or unbumt
S. 84Utensil made wholly or principally of clay
S. 85Weighing scales and weighing machines of all varieties including machines for filling and weighing of liquid in a cont
S. 86Yarn, that is to say,— (i) all non-cotton yarn, other than coir yarn and pure silk yarn; (ii) coir yarn
S. 87Wheat flour, and atta and suji made from wheat
S. 88Water
S. 89Writing slate and slate pencil
S. 1954West Ben
S. 1962Repeal of West Ben
S. 1979West Ben
S. 1987West Ben
S. 198823 The West Bengal Finance Act, 1995
S. 199419 The West Bengal Finance Act, 1995
S. 1995Section 1995 of the West Bengal Finance Act, 1995 mandates the authority to determine and collect correct interest from licensees if they fail to pay on time.