The West Bengal Finance Act, 1997
west-bengal · 1997
- S. 1(1) This Act may be called the West Bengal Finance Act, 1997
- S. 2—
- S. 3—
- S. 4—
- S. 5In the West Bengal Luxury Tax Act, 1994, in the Schedule,— (a) in the entry against serial No
- S. 6In the West Bengal Sales Tax Act, 1994,— Amendment (1) in section 2,— of West Ben
- S. 7—
- S. 7A(1) Notwithstanding any proceeding being of recovery
- S. 8Footwear priced at Rs
- S. 9Trousers and Jeans priced at Rs
- S. 10Shirts and T-shirts priced at Rs
- S. 10A(1) Notwithstanding any proceeding being of recovery
- S. 11Rubberised sheller of capacity upto one metric ton per hour
- S. 12Watches priced at Rs
- S. 13Television set (coloured) having the screen of the size of 29 inches or more
- S. 14All types of bathroom fittings including bath-tubs priced at Rs
- S. 15Electric switches on plates of any type priced at Rs
- S. 16Sun-glass priced at Rs
- S. 16AEvery dealer liable to pay surcharge of additional under section 16 shall, in addition to the surcharge on tax
- S. 17—
- S. 18Electronic toys including video game, electronic game and electronic game kit
- S. 19Footwears of all descriptions, when sold at a price exceeding five hundred rupees per pair
- S. 20Lift, whether operated by electricity or steam, accessories and components thereof
- S. 21Moulded furniture, brief-case, suit-case and other cases and boxes, excluding school boxes, made of fibre glass
- S. 22—
- S. 89Boulder and stone-chips
- S. 90Butter, ghee and cheese
- S. 91Calcium carbonate of any form or description, including chalk sticks (other than limestone), chalk powder, whiting and
- S. 92Carpets of all varieties, other than jute carpets
- S. 93Caustic soda and paraffin
- S. 94Castor oil
- S. 95—
- S. 96Coal tar
- S. 97—
- S. 98Cutlery
- S. 99Gases of any form and description except those specified elsewhere in this Schedule
- S. 100Industrial transformer
- S. 101Jam, jelly and pickles
- S. 102Magnesium carbonate
- S. 103Photographic films and plates
- S. 104Pollution control equipments
- S. 105Railway coaches, wagons and all varieties of locomotive engines
- S. 106Raw cinematographic films
- S. 107Sewing machine
- S. 108Synthetic rubber
- S. 109Tallow
- S. 110Typewriter
- S. 111Vacuum cleaner
- S. 112Washing blue and whitener
- S. 1898figures- 2 of 1974
- S. 197265 The West Bengal Finance Act, 1997
- S. 199461 of 1985