Amendment status not verified — confirm the current text below against the official source.
19 The West Bengal Finance Act, 1995. [West Ben. Act (Section 9.) (2) in section 14, in sub-section (1), the words "and raw jute" shall be omitted; for section 16, the following section shall be substituted:— "Incidence of 16. Every dealer liable to pay tax under surcharge on tax. section 9, section 10, section 15 or sub- section (3) of section 27 shall pay a surcharge at the rate of ten per centum of the total amount of tax payable by him under section 17 and section 21: Provided that the aggregate of the amount of tax and surcharge payable by any dealer on the sale of goods referred to in section 14 of the Central Sales Tax Act, 1956, shall not exceed the rate of tax specified in section 15 of that Act."; (4) in section 17,— (a) for sub-section (1), the following sub-section shall be substituted:— "(1) Subject to the provisions of sub-section (2), the tax payable by a dealer, who is liable to pay tax under section 9, section 10 or sub-section (3) of section 27 on his taxable turnover of sales, shall be levied— (a) at the rate of twenty per centum of such part of his taxable turnover of sales as represents sales of any goods specified in Schedule II: 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 seven per centum of such part of its taxable turnover of sales as represents sales of any goods included in Schedule II 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; (b) at the rate of fifteen per centum of such part of his taxable turnover of sales as represents sales of any goods specified in Schedule III: Provided that the tax payable by the Canteen Stores Department of the Government of India or (3) 20 The West Bengal Finance Act, 1995. III of 1995.] (Section 9.) 74 of 1956. the Regimental or Unit-run canteen attached to the military units in West Bengal shall be levied at the rate of seven per centum of such part of its taxable turnover of sales as represents sales of any goods included in Schedule III 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; (c) at such rate as may be fixed by the State Govern- ment under section 18 on such part of his taxable turnover of sales as represents sales of any goods specified in Schedule IV; (d) at the rate of seven per centum of such part of his taxable turnover of sales as represents sales of any goods specified in Schedule V; (e) at the rate of five per centum of such part of his taxable turnover of sales as represents sales of any goods specified in Schedule VI; (f) at the rate of four per centum of such part of his taxable turnover of sales as represents sales of any . goods specified in Schedule VII; (g) at the rate fixed in column (3), against the corresponding entry of goods in column (2), of Schedule VIII on such part of his taxable turnover of sales as represents sales of any such goods; (h) at the general rate of twelve per centum of such part of his taxable turnover of sales as represents sales of any goods specified in Schedule IX."; (b) for sub-section (2), the following sub-section shall be substituted:— `(2) The tax payable by a dealer under this section shall, subject to the conditions referred to in the provisos, be levied on his taxable turnover of sales at the rate of— (a) two per centum of such part of his taxable turnover of sales as represents sales to a registered dealer of goods, other than— (i) gold, (ii) bicycles and spare parts, accessories and components thereof, (iii) goods referred to in section 14 of the Central Sales Tax Act, 1956, 21 The West Bengal Finance Act, 1995. [West Ben. Act (Section 9.) (iv) foreign liquor as specified in serial No. 7 of Schedule II, (v) goods specified in Schedule IV, or (vi) such other goods as the State Government may, by notification, specify under clause (i), of the class or classes specified in the certificate of registration of such dealer as being intended for resale (including a sale referred to in sub- clause (c) of clause (30) of section 2 but excluding a sale referred to in section 15) by him in West Bengal, and of containers and other materials for the packing of goods of the class or classes so specified; (b) three per centum of such part of his taxable turnover of sales as represents sales, otherwise than by way of sales referred to in sub-clause (c) of clause (30) of section 2, to a registered dealer of goods, other than gold and goods specified in Part B of Schedule IV, of the class or classes speci- fied in the certificate of registration of such dealer, as being intended for use by him directly in the manufacture in West Bengal of taxable goods or newspapers for sales, other than the sale referred to in section 15, by him in West Bengal, and of containers and other materials for the packing of goods of the class or classes so specified; (c) three per centum of such part of his taxable turnover of sales as represents sales to a registered dealer of containers and other materials for the packing of goods which are intended for use by him in the packing in West Bengal of taxable goods or newspapers manufactured by him in West Begal for sale, other than the sale referred to in section 15, by him in West Bengal; (d) five per centum of such part of his taxable turnover of sales as represents sales to a registered dealer, engaged in the business of raising coal, of goods, other than gold and goods specified in Part B of Schedule IV, of the class or classes specified in the certificate of registration of such dealer, as being required for use by him directly in connection with the raising of coal for sale, and of containers and other materials for the packing of such goods; 22 The West Bengal Finance Act, 1995. III of 1995.] (Section 9.) (e) three per centum of such part of his taxable turn- over of sales as represents sales to any undertaking supplying electrical energy under a licence or sanction granted or deemed to have been granted in accordance with the provisions of the Indian Electricity Act, 1910, or under the authority of any other law for the time being in force, of goods, other than gold and goods specified in Part B of Schedule IV, required for use by it directly in the generation or distribution of such energy, either wholly in West Bengal or partly in West Bengal and partly in any place outside West Bengal, and of containers and other materials for the packing of such goods; (f) four per centum of such part of his taxable turn- over of sales as represents sales of goods, other than goods specified in Part B of Schedule IV, to Government or a Corporation or under- taking established by Government under the Road Transport Corporations Act, 1950 or the Darjeeling Gorkha Hill Council constituted under the Darjeeling Gorkha Hill Council Act, 1988; (g) seven per centum of such part of his taxable turnover of sals as represents sales of white butter and butter oil to Mother Dairy, Calcutta, a prolect under the Department of Animal Resources Development of the Government of West Bengal; (h) seven per centum of such part of his taxable turnover of sales as represents sales referred to in sub-clause (c) of clause (30) of section 2 of goods, other than video cassette tapes referred to in clause (j) and cinematographic films; (i) seven per centum of such part of his taxable turnover of sales as represents sales, other than those referred to in sub-clause (c) of clause (30) of section 2, of such goods, not being the goods specified in Schedule IV, as the State Government may, by notification, specify; 9 of 1910. 64 of 1950. West Ben. Act XIII of