Amendment status not verified — confirm the current text below against the official source.
Every dealer liable to pay surcharge of additional under section 16 shall, in addition to the surcharge on tax. surcharge payable by him, be liable to pay an additional surcharge at the rate of five per centum of the total amount of tax payable by him under section 17, section 17A and section 21: Provided that notwithstanding any surcharge payable under section 16, no additional surcharge shall be payable by a dealer on the tax payable on that part of his taxable turnover of sales as represents sales of— (i) rice, (ii) wheat, or (iii) mustard oil, rape oil and mixture of mustard oil and rape oil: Provided further that the aggregate of the amount of tax, surcharge and additional 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 74 of 1956. section 15 of that Act."; (4) in section 17,— (a) in sub-section (1), clause (a) shall be omitted; (b) in sub-section (2),-- (i) in clause (a), in sub-clause (ii),— (A) for item (B), the following item shall be substituted:— "(B) foreign liquor as specified in Schedule VIII,"; (B) in item (I), the word "or" shall be omitted; (C) in item (J), after the word, figures and letter "Schedule VIIIA", the word "or" shall be inserted; (D) after item (J), the following item shall be inserted:— "(K) goods specified in Schedule II,"; 68 The West Bengal Finance Act, 1997. V of 1997.] (Section 6.) (ii) in clause (b),— (A) in sub-clause (i), after the words "classes of goods", the words and figures ", other than the goods specified in Schedule H," shall be inserted; (B) in sub-clause (ii), for items (C) and (D), the following items shall be substituted:— "(C) rice and wheat, (D) goods specified in Part B of Schedule IV, or (E) goods specified in Schedule II,"; (iii) in clause (c), after the word "materials", the words and figures ", excluding the goods specified in Schedule II," shall be inserted; (iv) in clause (d), after the words "gold and goods specified in", the words a.nd figures "Schedule II or in" shall be inserted; (v) in clause (e), after the words "gold and goods specified in", the words and figures "Schedule II or in" shall be inserted; (c) in sub-section (3), in clause (a),— (i) in sub-clause (ix), for the words and figures "in serial number 7 of Schedule II,", the words and figures "in Schedule VIII," shall be substituted; (ii) in sub-clause (x), for the words and figures "in serial number 7 of Schedule H,", the words and figures "in Schedule VIII," shall be substituted; (d) in the Explanation at the end, the words, figure and brackets "sub-section (1) of" shall be omitted; (5) after section 17, the following section shall be inserted:— 'Levy and 17A. (1) Notwithstanding anything rate of value contained in section 17, every dealer who is added tax. liable to pay tax under section 9, section 10 or sub-section (3) of section 27 shall, subject to such conditions and restrictions as may be prescribed, pay a tax on the value added part of his turnover of sales in West Bengal, referred to in sub-section (2), of the goods specified in Schedule II (hereinafter referred to as the value added tax). 69 The West Bengal Finance Act, 1997. [West Ben. Act (Section 6.) (2) In this section, the expression "value added part of his turnover of sales",— (a) in the case of a dealer, other than the dealer referred to in clause (b), shall, in relation to any period, mean,— (i) in respect of a reseller, that part of the turnover of sales of the goods specified in Schedule II which is added by him to the aggregate of prices of corresponding purchases of the goods specified in that Schedule from a registered dealer in West Bengal; (ii) in respect of a manufacturer, that part of the turnover of sales of the goods specified in Schedule II which is added to the price of the goods purchased from a registered dealer in West Begnal for manufacture of goods so sold and the price of the materials for packing from a registered dealer in West Bengal; (b) in the case of a dealer,— (i) who imports into West Bengal any goods specified in Schedule II from any place outside West Bengal and sells such goods in West Bengal, or (ii) who imports into West Bengal any goods, containers and other materials for packing from any place outside West Bengal and uses such goods directly in the manufacture of any goods specified in Schedule H and uses such containers or other materials for the packing of the goods so manufactured, and sells in West Bengal the goods so manufactured by him in West Bengal, or (iii) who purchases in West Bengal any goods specified in Schedule H from a person, other than a registered dealer, and sells such goods in West Bengal, or (iv) who fails to furnish certificate referred to in the proviso to sub-section (4), shall, in relation to any period, mean his turnover of sales in West Bengal of the goods specified in Schedule II, in respect of the class of dealers referred to in sub- clause (i) or sub-clause (ii) or sub-clause (iii) or sub- clause (iv), as the case may be. (3) The expression "turnover of sales in West Bengal" used in this section shall not include— (a) a sale in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax 74 of 1956. Act, 1956; 70 The West Bengal Finance Act, 1997. V of 1997.] (Section 6.) 74 of 1956. (b) a sale in the course of export of the goods out of the territory of India within the meaning of section 5 of the Central Sales Tax Act, 1956; (c) a sale taken place outside the State of West Bengal within the meaning of sub-section (1) of section 4 of the Central Sales Tax Act, 1956; (d) such other sales as may be prescribed. (4) In computing the value added part of the turnover of sales in West Bengal a dealer, who is required to pay value added tax under sub-section (1), shall deduct from his turnover of sales in West Bengal— (a) the aggregate of the purchase prices or part thereof of any goods and containers or other materials for the packing, if any, that the dealer has purchased, as a manufacturer in West Bengal, from a registered dealer on or after the coming into force of this section and used by him as inputs directly in the manufacture of the goods specified in Schdule II and sold by him in West Bengal or used by him for the packing of the goods so manufactured and sold by him in West Bengal, or (b) the aggregate of the purchase prices of the goods specified in Schedule II that a dealer has purchased as reseller in West Bengal from a registered dealer on or after the coming into force of this section: Provided that no deduction shall be allowed to any dealer unless he furnishes, in such manner and by such time as may be prescribed, to the Commissioner a certificate in respect of sales to him containing the 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, signed and issued by the registered dealer from whom he havAmade such purchase of goods specified in Schedule II in West Bengal for resale by him in West Bengal, or any goods for use by him directly in the manufacture in West Bengal of the goods specified in Schedule II, or container or other materials for the packing in West Bengal of the goods specified in Schedule II so manufactured. 71 The West Bengal Finance Act, 1997. [West Ben. Act (Section 6.) Explanation.—For the purpose of this sub-section,— (i) the expression "the turnover of sales in West Bengal" for computing the value added part of turnover of sales shall not include the amount of sales tax separately charged on the sales made by any dealer required to pay tax under this section, and (ii) the expression "the aggregate of the purchase prices" referred to in clause (a) or clause (b), as the case may be, shall not include the amount of sales tax payable under this Act, if any, which is charged separately on the sales made to such dealer by the registered dealer from whom the goods have been • purchased. (5) The value added tax payable under sub-section (1) shall be levied at the rate fixed in column (3), against the corresponding entry of goods in column (2), of Schedule II, on the value added part of his turnover of sales of such goods computed in accordance with the provisions of sub- section (4). • (6) Where the dealer selling the goods connot fully identify his resales of goods specified in Schedule II with the corresponding purchases of such goods from a registered dealer in West Bengal, or identify fully the quantum of goods purchased in West Bengal and used by him directly in the manufacture of the goods specified in Schedule II in West Bengal or the aggregate purchase prices thereof referred to in clause (a) of sub-section (4) and the purchase price of containers and other materials used for the packing of the goods so manufactured with the sale in West Bengal of such manufactured goods, the purchase price of such goods and containers or other materials used in the packing, if any, shall be determined in such manner as may be prescribed. (7) Where the turnover of sales of a dealer during a period relates to sales of goods specified in Schedule II, the value added part of turnover of sales in respect of such goods taxable at different rates shall be computed under sub-section (4) separately, and there shall be no adjustment in respect of tax payable on the value added part of turnover of sales of goods taxable at different rates for the same period or for different periods."; 72 The West Bengal Finance Act, 1997. V of 19971 (Section 6.) (6) in section 25, in sub-section (2), in.clause (b), after the words, figure and brackets "of sub-section (2)", the words, figure, letter and brackets ", sub-section (2A)," shall be inserted and shall be deemed to have been inserted with effect from the 15th day of July, 1996; (7) in section 45,— (a) in sub-section (1), the first proviso and the second proviso shall be omitted; (b) in sub-section (2), for the words "by such date as may be prescribed.", the following words, figures and brackets shall be substituted:— "by such date as may be prescribed; and in the case of failure by a registered dealer to furnish in respect of any such period a return accompanied by a receipt from a Government Treasury or the Reserve Bank of India, as required under sub-section (4) of section 30, by the prescribed date, the Commissioner may, if he is satisfied that the default was made without reasonable cause, direct that the dealer shall pay by way of penalty in addition to the amount of tax so assessed, a sum not exceeding one and a half times that amount"; (c) after sub-section (2), the following sub-sections shall be added:— "(3) No penalty under sub-section (1) or sub-section (2) shall be imposed in respect of the same fact for which a prosecution under clause (b) of sub-section (1) of section 88 has been instituted and no prosecution would lie vice versa. (4) If interest is payable in terms of section 31 in respect of any period, penalty under sub-section (1) or sub-section (2) for failure to furnish a return by the prescribed date for such period shall not exceed fifty per centum of the amount of tax so assessed."; (8) in section 70, in sub-section (1), for the words "twenty-four hours", the words "forty-eight hours" shall be substituted; (9) in section 88,— (a) in sub-section (4), after clause (a), the following clause shall be inserted:— "(aa) issue a false certificate referred to in the proviso to sub-section (4) of section 17A; or"; (b) in sub-section (5), for the words and figures "section 17,", the words, figures, letter and brackets "section 17 or in the proviso to sub-section (4) of section 17A," shall be substituted; 73 The West Bengal Finance Act, 1997. [West Ben. Act (Section 6.) (10) in Schedule I,— (a) in the entry in column (2) against serial No. 26 in column (1), after the words "heart-valve", the words "and other cardiological life-saving equipments" shall be inserted; (b) in the entry in column (2) against serial No. 28 in column (1), for the words "Conch shell products", the words "Conch shell and conch shell products" shall be substituted; (c) in the entry in column (2) against serial No. 54 in column (1), the following Explanation shall be added at the end:— Explanation.—For the purpose of this entry, the expression "Meat" shall include flesh of birds like chicken, fowl, or duck."; (d) in the entry in column (2) against serial No. 66 in column (1), for the words "refill and cartridges", the words "refill, cartridges and mozzles" shall be substituted; (e) against serial No. 74, the entry relating thereto in column (3) shall be omitted; (f) after serial No. 78 in column (1) and the entry relating thereto in column (2), the following serial No. and entry relating thereto shall be inserted:— "78A. Strings for musical instruments."; (11) for Schedule II, the following Schedule shall be substituted:— "SCHEDULE H [See section 17A.] Serial Description of goods Rates of tax No. (per centum) (1) (2) (3)