Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Sales Tax Act, 1994,— (1) in section 2, clause (12) shall be omitted; (2) in section 9, in sub-section (3),— (a) in clause (a), for the figures "20,000", the figures "30,000" shall be substituted; (b) in clause (c), for the figures "50,000", the figures "1,00,000" shall be substituted; (c) in clause (e), for the figures "2,00,000", the figures "5,00,000" shall be substituted; (3) in section 16, for the proviso, the following provisos shall be substituted:— "Provided that there shall not be any levy of surcharge on tax payable by a dealer under clause (a), clause (b), and clause (c), of sub-section (2) of section 17: Provided further 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, 74 of 1956. shall not exceed the rate specified in section 15 of that Act."; (4) in section 17,— (a) in sub-section (1),— (i) for the word, figure and brackets "sub-section (2),", the words, figures, letter and brackets "sub-section (2) or sub-section (2A), as the case may be," shall be substituted; (ii) after clause (g), the following clause shall be inserted:— "(gg) at the rate fixed in column (3), against the corresponding entry of goods in column (2), of Schedule VIIIA on such part of his taxable turnover of sales as represents sales of any such goods;"; (b) in sub-section (2),— (i) in clause (a), in sub-clause (ii), for item (J), the following item shall be substituted:— "(J) goods specified in Schedule VIVA,"; (ii) clause (i) shall be omitted; 122 The West Bengal Finance Act, 1996. X of 1996.] (Section 9.) (iii) in the first proviso, for the words, letter and brackets "the provisions of clause (a)", the words, letters, figure and brackets ", except such sales referred to in sub-clause (i) of clause (a) as may be prescribed, the provisions of clause (a)" shall be substituted; (iv) in the second proviso, for the words, letter and brackets "the provisions of clause (b)", the words, letters, figure and brackets ", except such sales referred to in sub-clause (i) of clause (b) as may be prescribed, the provisions of clause (b)" shall be substituted; (v) the third proviso shall be omitted; (c) after sub-section (2), the following sub-section shall be inserted:— "(2A) Notwithstanding the rate of tax fixed under clause (gg) of sub-section (1), in column (3), against the corresponding entry of goods in, column (2), of Schedule VIIIA, the tax payable by a dealer shall be levied on such part of his taxable turnover of sales as represents sales of such goods, other than those referred to in sub- clause (c) of clause (30) of section 2, at the rate of tax fixed in column (4), against the corresponding entry of goods in column (2), of the said Schedule, where he proves to the satisfaction of the Commissioner that such goods have been purchased by him in West Bengal on or after the date on which such goods are specified in such Schedule from a registered dealer and furnishes in the prescribed manner a declaration containing prescribed particulars in the prescribed form, obtainable in such manner and subject to such conditions and restrictions as may be prescribed, from the prescribed authority, duly filled up and signed by the registered dealer from whom such goods are purchased."; (5) section 19 shall be omitted; (6) in section 26,— (a) sub-section (3) shall be omitted; (b) sub-section (4) shall be omitted; 123 The West Bengal Finance Act, 1996. [West Ben. Act (Section 9.) (7) in section 27, in sub-section (1), for the words "ten thousand", the words "twenty-five thousand" shall be substituted; (8) in section 31,— (a) in sub-section (1), for the words "two per centum", the words "three per centum" shall be substituted; (b) in sub-section (2), for the words "two per centum", the words "three per centum" shall be substituted; (9) in section 32, in sub-section (1), for the words "two per centum", the words "three per centum" shall be substituted; (10) in section 34, for the words "two per centum" , the words "three per centum" shall be substituted; (11) in section 40,— (a) for the second proviso to sub-section (1), the following proviso shall be substituted:— "Provided further that the period prescribed in this sub-section and sub-section (2), may, subject to such conditions and restrictions as may be prescribed,— (i) be extended by two years in the case of such industrial units as may be prescribed, where investment in fixed capital assets exceeds one hundred crore rupees, or (ii) be extended by such period, not exceeding one year, in the case of such industrial units, as may be prescribed, where pollution abatement measures are adopted."; (b) in sub-section (2), the words, figure and brackets "or eleven years in the case of the industrial units referred to in the second proviso to sub-section (1)," shall be omitted; (c) to sub-section (3), the following proviso shall be added:— "Provided that the amount eligible for deferment of payment of tax in the case of industrial units which have adopted pollution abatement measures, may be enhanced to such extent and subject to such restrictions and conditions as may be prescribed."; (d) in sub-section (8), for the words "two per centum", the words "three per centum" shall be substituted; (e) in the Explanation, in clause (d),— (i) in sub-clause (i), after the words "productive equipment,", the words "or pollution control equipments," shall be inserted; (ii) in sub-clause (ii), after the words "productive equipment,", the words "or pollution control equipments," shall be inserted; 124 The West Bengal Finance Act, 1996. X of 1996.] (Section 9.) (12) in section 41, in sub-section (1), for the third proviso, the following provisos shall be substituted:— "Provided also that the period prescribed under the first proviso may, subject to such conditions and restrictions as may be prescribed,— (i) be extended by two years in the case of such industrial units as may be prescribed, where investment in fixed capital assets exceeds one hundred crore rupees, or (ii) be extended by such period, not exceeding one year, in the case of such industrial units, as may be prescribed, where pollution abatement measures are adopted: Provided also that the amount eligible for remission of tax in the case of industrial units which have adopted pollution abatement measures, may be enhanced to such extent and subject to such restrictions and conditions as may be prescribed."; (13) in the Explanation to section 42, after the words "productive equipments", wherever they occur, the words "and pollution control equipments" shall be inserted; (14) in the Explanation to section 43, after the words "productive equipments" in the two places where they occur, the words "and pollution control equipments" shall be inserted; (15) in section 52, in sub-section (10), for the words "two per centum", the words "three per centum" shall be substituted; (16) in section 66, after the words "accounts, registers or documents of the dealer", wherever they occur, the words "including computerised or electronic accounts maintained on any computers or electronic media" shall be inserted; (17) in section 96,— (a) in the marginal note, for the words "by transporter,", the words "by dealer, transporter," shall be substituted; (b) after the words "every person", the words "dealing in," shall be inserted; (18) after section 98, the following section shall be inserted:— "Information to be furnished by dealers in respect of transfer of goods otherwise than by way of sale.