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,— (a) in clause (17), for the words ", extracting any goods or such processing of any goods as may be prescribed,", the words "or extracting any goods," shall be substituted; (b) in clause (40), in sub-clause (a), after the words and figures "in Schedule IV", the words ", other than rice, wheat and foreign liquor as specified in that Schedule," shall be inserted; (2) in section 9, in sub-section (3),— (a) clause (b) shall be omitted; (b) in clause (c), the words "and cooked foods" shall be omitted; (c) clause (d) shall be omitted; (d) for clause (e), the following clause shall be substituted:— "(e) in relation to any other dealer, 5,00,000 rupees, excluding turnover of sales of goods specified in Schedule IV."; (3) in section 10, to sub-section (1), the following proviso shall be added:— "Provided that the State Government may, by notification, specify such of the goods specified in Schedule IV in respect of which the provisions of this sub-section shall not apply to a dealer selling such of the goods so specified in such notification unless the turnover of sales of such goods of such dealer exceeds such quantum of sales in a year the State Government may fix by such notification and such dealer shall be liable to pay tax under this sub-section on all sales of such goods effected on and from the date immediately following the date on whcih his turnover of sales of such goods exceeds the quantum of sales fixed by the State Government by such notification."; Amendment of West Ben. Act XV of