Amendment status not verified — confirm the current text below against the official source.
(1) Whereupon verification of nishing incorrect information under the information in the statement furnished section 98A. under section 98A by a dealer relating to transfer of goods otherwise than by way of sale in West Bengal, it comes to the knowledge of the Commissioner that— (i) any of the particulars furnished in such statement is not correct or complete; or (ii) the goods transferred by such dealer otherwise than by way of sale in West Bengal have not been accounted for by the dealer's head office, or branch office, or agent, as the case may be; or (iii) the agent of such dealer is not traceable or is not in existence at the address furnished in such statement; or (iv) the agent of the dealer to whom the transfer of goods has been made otherwise than by way of sale denies to have any knowledge of the goods claimed to have been transferred to him by the dealer; or (v) the goods have not been transported by the trans- porter named in such statement under the consign- ment note or railway receipt referred to in the said statement, the Commissioner may, in such manner as may be prescribed, impose on such dealer, by way of penalty, a sum, not less than fifteen per centum but not exceeding twenty-five per centum of the value of the goods so claimed to have been transferred by him. (2) If any penalty is imposed under sub-section (1) for concealment of any sale with an intent to evade payment of tax thereon in respect of any period, such sale shall be excluded in determining the turnover of sales in respect of such period for the purpose of imposition of penalty, if any, under section 76."; 35 The West Bengal Finance Act, 2000. [West Ben. Act (Section 9.) (18) after section 103, the following section shall be inserted:— "Power of State 103A. The State Government may, Government for the purpose of collection of information engage an to any person, firm or regarding existence of godown or company to collect certain warehouse of dealers, or transporters, information. where goods are stored by them and the nature, quantity or value of such goods stored in such godown or warehouse, engage the services of any person, firm or company to perform such work on such terms and conditions, as may be prescribed."; (19) in Schedule I,— (a) in the entry in item (ii) in column (2) against serial No. 14 in column (1), for the words "and pulses.", the words "and pulses except rice bran." shall be substituted; (b) in the entry in column (2) against serial No. 15 in column (1), for the words "in hank.", the words "in hank and cotton hosiery yam." shall be substituted; (c) for the entry in column (2) against serial No. 26 in column (1), the following entry shall be substituted:— "Cardiological life-saving instruments, that is to say,— (i) Cardiac pace-maker; (ii) Heart valve; (iii) Various types of Cardiac catheters such as Balloon Tipped, Double Lumen, Percutaneous Transluminal Coronary Angioplasty (PICA) with guide-wires; (iv) Angioplasty balloons including Cutting balloons, Atherectomy devices, Rotablators."; (d) in the entry in column (2) against serial No. 30 in column (1), after the word "Enamelled", the word "utensils," shall be inserted; (e) the entry in column (2) against serial No. 35 in column (1) shall be omitted; (0 for the entry in column (2) against serial No. 62 in column (1), the following entry shall be substituted:— "Organic manures other than those specified in any other Schedule."; (g) in the entry in column (2) against serial No. 80 in column (1), after the words "by hand", the words ", and wheel chair," shall be inserted; 36 The West Bengal Finance Act, 2000. III of 2000.] (Section 9.) (h) in the entry in column (2) against serial No. 95 in column (1),— (i) for the entry against item (xxi), the following entry shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of February, 2000:— "Isosorbide Dinitrate;"; and (ii) for item (xli) and the entry relating thereto, the following items and entries relating thereto shall be substituted:— "(xli) Zidovudine; (xlii) Cyclosporine."; (i) after serial No. 95 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and entry relating thereto in column (2) shall be inserted:— "96. Tea seed."; (20) in Schedule IV, in Part A,— (a) in the entry in column (2) against serial No. 2 in column (1), the words ", air-conditioning plant, and spare parts, accessories and components thereof" shall be omitted; (b) in the entry in column (2) against serial No. 18 in column (1), for the words "components thereof.", the words "components thereof except those specified elsewhere in this Schedule or in any other Schedule." shall be substituted; (c) in the entry in column (2) against serial No. 20 in column (1), for the words "Cured and frozen meat,", the word "Meat," shall be substituted; (d) in the entry in column (2) against serial No. 21A in column (1), for the words "Disposable hypodermic syringe, disposable hypodermic needle, disposable perfusion set,", the words "Hypodermic syringe, hypodermic needle, perfusion set," shall be substituted; (e) in the entry in column (2) against serial No. 33 in column (1), the words "and spare parts, accessories and components thereof' shall be omitted; 37 The West Bengal Finance Act, 2000. [West Ben. Act (Section 9.) (f) in the entry in column (2) against serial No. 72 in column (1), the words ", and spare parts, accessories and components thereof' shall be omitted; (g) in the entry in column (2) against serial No. 86 in column (1), for the words "in hank", the words "in hank and cotton hosiery yam" shall be substituted; (h) for the entry in column (2) against serial No. 100 in column (1), the following entry shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1999:— "Industrial transformer including power and distribution transformer and booster transformer."; (i) in the entry in column (2) against serial No. 114 in column (1), after the words "mill board", the words ", synthetic fibre board" shall be inserted; (j) for the entry in column (2) against serial No. 119 in column (1), the following entry shall be substituted:— "Industrial leather gloves."; (k) for the entries in column (2) against serial No. 122 in column (1), the following entry shall be substituted:— "Sheet made of plastic or any other synthetic substance."; (I) in the entry in column (2) against serial No. 123 in column (1), for the words "including casing.", the words "including casing but excluding those specified elsewhere in this Schedule or in any other Schedule." shall be substituted; (m) the entries in column (2) against serial No. 125 in column (1) shall be omitted; (n) for the entry in column (2) against serial No. 126 in column (1), the following entry shall be substituted:— "Floor and wall tiles of all varieties except those specified elsewhere in this Schedule or in any other Schedule."; (o) for the entry in column (2) against serial No. 133 in column (1), the following entry shall be substituted:— "Silk cloth other than artificial silk, manufactured or made in India."; 38 The West Bengal Finance Act, 2000. III of 2000.] (Section 9.) (p) in the entry in column (2) against serial No. 136 in coluinn (1), the words, letters and brackets ", constant voltage transformer (C.V.T.)" shall be omitted; (q) in the entries in column (2) against serial No. 138 in column (1), for item (g), the following items shall be substituted:— "(g) tape recorder, tape player and dictaphone; (h) franking machine, address-printing machine, teleprinter and auxiliary machine,"; (r) in the entry in column (2) against serial No. 141 in column (1), the words ", including floor and wall tiles," shall be omitted; (s) for the entry in column (2) against serial No. 146 in column (1), the following entry shall be substituted:— "Plant and machinery, that is to say,— (i) Machinery for tea industry; (ii) Machinery for food and food processing industries including flour mill; (iii) Machinery for sugar mill; (iv) Machinery for beverages, tobacco and tobacco products industires; (v) Machinery for jute, hemp, mesta textiles industries; (vi) Machinery for textile industries including hosiery other than jute; (vii) Machinery for engineering industries; (viii) Machinery for paint industry; (ix) Machinery for furniture and wood products industries; (x) Machinery for paper and paper products and printing, publishing and allied industries; (xi) Machinery for leather and furproduct industries; (xii) Rubber, plastic, petroleum and coal product industry machinery; (xiii) Machinery for chemical and chemical products (except petroleum and coal); (x v) Machinery for basic metal and alloys industries; 39 The West Bengal Finance Act, 2000. [West Ben. Act (Section 9.) (xv) Machinery for non-metallic mineral product industries; -(xvi) Machinery for construction works; (xvii) Transport equipment and motor parts manufacturing machinery; (xviii) Mining machinery; (xix) Packaging machinery; (xx) Foundry machinery; (xxi) Agricultural machinery other than those mentioned elsewhere in this Schedule or in any other Schedule; (xxii) Waste treatment plant and pollution control equipment manufacturing machinery; (xxiii) Machinery for printing industry; (xxiv) Machinery for iron and steel industry; . (xxv) Machinery for refrigeration and cooling towers including air-conditioners; (xxvi) Cooling towers; (xxvii) Earth moving machinery other than those specified elsewhere in this Schedule or in any other Schedule; (xxviii) All other machinery and plant not specified in items (i) to (xxvii) and not mentioned elsewhere in this Schedule or in any other Schedule; (xxix) Spare parts, accessories and components of the plant and machinery specified in items (i to (xxviii) but excluding those specified else- where in this Schedule or in any other Schedule."; (t) in the entry in column (2) against serial No. 147 in column (1), after the words "components thereof', the words ", contact lens and lens cleaner" shall be inserted; (u) in the entry in column (2) against serial No. 159 in column (1), after the words "printed circuit board, ", the words "potentiometer, thyristor, connector, variable capacitor (gang condenser), trimmer, electronic choke and crystal," shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of April, 1999; 40 The West Bengal Finance Act, 2000. III of 2000.] (Section 9.) (v) in the entry in column (2) against serial No. 173 in column (1), the letter, words and brackets "(e) heavy earth-moving machinery," shall be omitted; (w) for the entry in column (2) against serial No. 174 in column (1), the following entry shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1999:— "Bearing including plummer blocks, housing for bearing, locate rings and covers, adopter withdrawal sleeves, lock nuts, lock washers, clamps and rolling elements."; (x) for the entry in column P) against serial No. 185 in column (1), the following entries shall be substituted:— "Instruments, apparatus and appliances used in medical, surgical, dental, veterinary sciences, or physiotherapy, including implants, diagnostic and electromedical apparatus and sight testing instruments including opthalmoscope, otoscope, laryngoscope, retinoscope, binocular loupe, and parts and accessories thereof, other than those specified elsewhere in this Schedule or in any other Schedule."; (y) for the entry in column (2) against serial No. 192 in column (1), the following entries shall be substituted:— "Paper box, packing box and tea chest."; (z) in the entries in column (2) against serial No. 194A in column (1), for item (ii), the following item shall be substituted:— "(ii) Silk cloth other than those specified elsewhere in this Schedule or in any other Schedule."; (za) in the entry in column (2) against serial No. 195 in column (1), for the words,"and refractory bricks.", the words ", refractory bricks, monolithics, and glass wool." shall be substituted; (zb) in the entry in column (2) against serial No. 196 in column (1), for the words "Glass bottles,", the words "Glass tumblers, glass bottles," shall be substituted; 41 The West Bengal Finance Act, 2000. [West Ben. Act (Section 9.) (w) for the entry in column (2) against serial No. 197 in column (1), the following entry shall be substituted:— "Tools, that is to say,— (a) Power Tools such as electric drills, tapping machines, hammers, sanders, planners, screw drivers, blowers, routers, winches, grinders, super abrasives, non-woven abrasives, bonded abrasives other than stone for polishing floor, stone for sharpening carpenters' instruments, tile polishing blocks and rubbing bricks; (b) Cutting Tools such as taps, milling cutters, reamers, segments, carbide tools, saws, high speed cut-off machines, shears, nibblers, compound miter saws, masonry cutters, diamond dresser cutter, gear hobbs and gear shaper cutters; (c) Measuring Tools such as micrometers, vernier calipers, feeler gauges, height gauges, slip gauges, snap gauges, pressure gauges, dial thermometers, water meter and measuring steel tapes; (d) Hydraulic Tools such as jacks, pipe-benders, torque wrenches, breakers, cylinders and control valves; (e) Pneumatic Tools such as impact wrenches, rammers, grinders, drills, torque wrenches, filters, regulators and lubricant applicators; (f) Hand Tools such as spanners, pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and buns, tool bits, hack-saws, hack-saw blades and frames, band-saw rolls, dice, die-nuts, tools for carpentry, tools for masons and steel files."; (zd) for the entry in column (2) against serial No. 198 in column (1), the following entry shall be substituted:— "Engineering goods, that is to say,— (0 Railway equipment; (ii) Cocks; (iii) Revert front, housing journal; (iv) Gear and socket, other than those used as motor parts; 42 The West Bengal Finance Act, 2000. III of 2000.] (Section 9.) (v) Impellor, bush; (vi) Spring, washers; (vii) Sluice valves, industrial valves and other valves; (viii) Hydraulic equipments other than hydraulic tools; (ix) Mild Steel Cage; (x) Screw Conveyor; (xi) Gear box other than those used as motor parts; (xii) Telecommunication equipments; (xiii) Parts of railway wagon and coach; (xiv) Meter gauge cover; (xv) Fire hose coupling, hose clips; (xvi) Piston rod; (xvii) Chains and chain slings; (xviii) Cranes both mobile and others; (xix) Road roller; (xx) Welding accessories and electrodes; (xxi) Travemer machine; (xxii) Defence equipments; (xxiii) Soldering rods; (xxiv) Chain pulley block, wire rope sheave pulley block and manila rope sheave pulley block; (xxv) Hoists; (xxvi) Pulling and lifting machines and pull lift; (xxvii) Wire ropes, slings and sockets therefor; (xxviii) Trollies, wheels, jim rows, shakles; (xxix) Shafts; (xxx) Crowbars; (xxxi) Manila ropes, sisal ropes; (xxxii) Lifting tackles; (xxxiii) Spray guns not mentioned elsewhere in this Schedule or in any other Schedule; (xxxiv) Galvanized flexible metallic tube; (xxxv) Spare parts, accessories and components of the engineering goods specified in items (i) to (xxxiv) but excluding those specified elsewhere in this Schedule or in any other Schedule.";. 43 The West Bengal Finance Act, 2000. [West Ben. Act (Section 9.) (ze) for the entry in column (2) against serial No. 200 in column (1), the following entry shall be substituted:— "Minerals, that is to say,— (i) Asbestos ore; (ii) Barytes; (iii) Bauxite; (iv) Bentonite; (v) Calcite; (vi) Coal; (vii) Chromite; (viii) Dolomite; (ix) Emery grains; (x) Felspar; (xi) Fire-clay; (xii) Graphite; (xiii) Gypsum; (xiv) Kaoline; (xv) Ball clay; (xvi) Chalk or whiting; (xvii) Kyanite; (xviii) Limestone; (xix) Manganese ore; (xx) Mica; (xxi) Magnesite; (xxii) Pyrophyllite; (xxiii) Slate; (xxiv) Silica; (xxv) Quartz or Quartzite; (xxvi) Ochre; (xxvii) Vermiculite; (xxviii) Silimanite; (nix) Wollastonite; (xxx) Iron ore; (xxxi) China clay; (xxxii) Soap stone; (xxxiii) Flint; (xxxiv) Fuller's earth."; The West Bengal Finance Act, 2000. III of 2000.] (Section 9.) (zf) for the entry in column (2) against serial No. 213 in column (1), the following entry shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of January, 2000:— "Oil cake and de-oiled cake in all forms."; (zg) the entry in column (2) against serial No. 220 in column (1) shall be omitted; (zh) in the entry in column (2) against serial No. 227 in column (1), for the words "Enamelled utensils and all utensils made of', the words "All utensils made of stainless steel," shall be substituted; (zi) for serial No. 228 in column (1) and the entry relating thereto in column (2), the following serial Nos. in column (1) and entries relating thereto in column (2) shall be substituted:— "228. Aluminiumconductor steel reinforced (A.C.S.R.).