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, in clause (17),— (a) for the words "extracting or blending any goods", the words "extracting any goods" shall be substituted, and (b) after the words "as may be prescribed,", the words "and includes blending of tea," shall be inserted; (2) in section 3, in sub-section (4), for the words, figures and brackets "sub-section (4) of section 17", the words, figures and brackets "sub-section (4), or sub-section (5), of section 17" shall be substituted; (3) in section 11, sub-section (4), sub-section (5), sub-section (6), sub-section (7), sub-section (8), sub-section (9), sub-section (10), sub-section (11) and sub-section (12) shall be omitted; (4) in section 13, in sub-section (1),— (a) in clause (a), after the words "raw jute", the words ", dry chilli produced in West Bengal, silk fabric made or manufactured in West Bengal" shall be inserted; (b) in clause (c), after the words "raw jute", the words ", dry chilli produced in West Bengal, silk fabric made or manufactured in West Bengal" shall be inserted; (5) in section 14, sub-section (4), sub-section (5), sub-section (7), sub-section (8) and sub-section (9) shall be omitted; (6) in section 16, for the first proviso, the following proviso shall be substituted:— "Provided that there shall not be any levy of surcharge on the tax payable by a dealer on that part of his taxable turn- over of sales as represents— (a) sales referred to in clause (a), clause (b), clause (c), or clause (f), of sub-section (2) of section 17, or (b) sales of foreign liquor as referred to in serial No. 22 of Schedule VIII:"; (7) in section 17,— (a) in sub-section (2),— (i) in clause (a), after sub-clause (ii), the following sub- clause shall be inserted:— "(iii) two per centum of his taxable turnover of sales as represents sales to a registered dealer of goods, other than goods referred to in section 14 of , 4 of 1956. the Central Sales Tax Act, 1956, specified in the certificate of registration of such dealer, as being intended for sale of goods within the meaning of sub- section (1) of section 15 involved in the execution of works contract of the class or classes specified in the certificate of registration of the dealer to whom the goods are sold;"; (ii) clause (g) shall be omitted; Amendment of West Ben. Act XLIX of