The West Bengal Finance Act, 1998
west-bengal · 1998
- S. 1(1) This Act may be called the West Bengal Finance Act, 1998
- S. 2Section 2 amends the Bengal Amusements Tax Act to allow authorities to assess entertainment tax for unauthorized events.
- S. 3Extends the deadline in the Bengal Electricity Duty Act, 1935, from December 1998 to December 2000.
- S. 4Section 4 amends the Bengal Agricultural Income-tax Act, 1944, to adjust advance tax payment dates and modify interest reduction provisions.
- S. 5Section 5 amends the West Bengal entertainment-cum-Amusement Tax Act to impose a tax on cable operators for transmitting or exhibiting films or performances.
- S. 5A(1) Every cable operator referred to in of cable operator
- S. 5CIf no return is furnished by a cable tax payable by registered cable operator registered under this Act in respect
- S. 5DSection 5D mandates the prescribed authority to assess tax dues from unregistered cable operators based on its judgment.
- S. 5EEvery cable operator shall maintain of accounts, and keep true and up-to-date accounts and records, etc
- S. 6Section 6 amends the West Bengal Sales Tax Act, 1994 by making various changes to sections 2, 3, 11, 13, 14, 16, and 17.
- S. 7Rain coat
- S. 8Food made from sayabean, commonly known as saya food
- S. 9Section 9 regulates margarine sold as a butter substitute in West Bengal.
- S. 9A(1) Notwithstanding any proceeding of recovery
- S. 10All other goods not specified in this Schedule or in any other Schedule
- S. 11A(1) Whoever being liable to pay tax penalties
- S. 13Playing cards
- S. 14Bearing
- S. 15Section 15 exempts specific electronic components from being listed elsewhere in the schedules of the West Bengal Finance Act, 1998.
- S. 16Printed circuit board
- S. 17Resin
- S. 17C(1) Any dealer liable to pay tax under rate of tax on sub-section (1) of section 10 and registered sale of lottery t
- S. 18Non-ferrous metal in all its forms, namely, ingots, bars, rods, slabs, but excluding those specified in any other Sche
- S. 22BSection 22B allows registered dealers to set off input tax on goods used in manufacturing against output tax, with specific conditions and record-keeping requirements.
- S. 30A(1) Notwithstanding anything of tax payable under contained in section 17, the amount of tax section 17
- S. 45ASection 45A allows random selection for tax assessment of small dealers with annual sales not exceeding seven lakh rupees, excluding certain ineligible dealers.
- S. 69ASection presumes goods found in unregistered warehouse belong to dealer, unless dealer explains and provides documents within 24 hours.
- S. 91Split bamboo
- S. 92Kite
- S. 93Handmade sanitary pan, handmade water seal trap and handmade squatting plate
- S. 99A(1) Where the ownership of a part, of business by a division or unit of the business of a registered registered dealer
- S. 119Leather gloves
- S. 120Pre-cast reinforced cement concrete (R
- S. 121Residual liquefied hydrogen gas and other gases generally used as fuel
- S. 122(a) Furniture, (b) sheet, (c) door and window, (d) water tank, made of plastic, polyvinyl chloride (P
- S. 123Pipe and pipe fittings made of polyvinyl chloride (P
- S. 124Section 124 exempts various plastic household items from specified taxes under the West Bengal Finance Act, 1998.
- S. 125Section 125 exempts certain plastic goods like thermowares and medical appliances from specified taxes.
- S. 126Articles, including floor and wall tiles, of polyvinyl chloride (P
- S. 127Wheat flour, and arra and suji made from wheat, when sold in a sealed container or sold with a brand name
- S. 128Moulded furniture, brief-case, suitcase, and other cases and boxes, made of polyvinyl chloride (P
- S. 129Asbestos sheet and asbestos pipe
- S. 1982West Ben
- S. 199461 (b) The West Bengal Finance Act, 1998