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 (6), in sub-clause (c), the words and figures "or Schedule IV" shall be omitted; (b) in clause (17), the words "and includes blending of tea" shall be omitted; (2) in section 13, in sub-section (1), clause (b) shall be omitted; 178 The West Bengal Finance Act, 2001. XVI of 2001.] (Section 10.) (3) in section 14,— (a) in sub-section (1), for the words "other than", the word "including" shall be substituted; (b) in sub-section (2), for the words, letters and brackets "clause (a), clause (b),", the words, letters and brackets "clause (b), clause (c)," shall be substituted; (4) in section 17, in sub-section (2),— (a) in clause (b),— (i) for sub-clause (i), the following sub-clause shall be substituted:— "(i) four per centwn of such part of his taxable turnover of sales as represents sales to a registered dealer of goods, other than goods specified in Part B of Schedule IV, of the class or classes specified in the certificate of registration of such dealer, as being intended for use by him directly in the manufacture in West Bengal of goods other than taxable goods, or newspapers for sales, other then the sale referred to in section 15, by him in West Bengal, and of containers and other materials for the packing of goods of the class or classes so specified;"; (ii) in sub-clause (ii),— (A) the words, figure and brackets "other than manufactured by way of blending in West Bengal of tea referred to in sub-clause (i)," shall be omitted; (B) for the words "by him in West Bengal,", the words "by him," shall be substituted: (b) in clause (c), for the words and figures "in section 15, by him in West Bengal;", the words and figures "in section 15, by him;" shall be substituted; (c) after clause (c), the following clause shall be inserted:— "(ca) fourper centunz of such part of his taxable turnover of sales as represents sales to a registered dealer of containers and other materials for the packing of goods which are intended for use by him in the packing in West Bengal of goods, other than taxable goods or newspapers, manufactured by him in West Bengal, for sale, other than the sales referred to in section 15, by him in West Bengal;"; 179 The West Bengal Finance Act, 2001. [West Ben. Act (Section 10.) (d) in clause (e), after the words "for the time being in force,", the words and brackets "or the West Bengal Rural Energy Development Corporation Limited (A Government of West Bengal Undertaking)" shall be inserted; (e) after clause (f), the following clause shall be inserted:— "(fa) fourpercentum of such part of his taxable turnover of sales as represents sales of goods, other than goods specified in Part B of Schedule IV, to the Bharat Sanchar Nigam Limited: Provided that the provisions of this clause shall apply subject to such conditions and restrictions as may be prescribed;"; (f) in the second proviso, for the words, figure, letters and brackets ", except such sales referred to in sub-clause (i) of clause (b) as may be prescribed, the provisions of clause (b), clause (c),", the words, letters and brackets "the provisions of clause (b), clause (c), clause (ca)," shall be substituted; (5) in section 18, in sub-section (1),— (a) after the words "fix the rate of tax", the words "with prospective or retrospective effect," shall be inserted, and shall be deemed to have been inserted, on the 1st day of May, 1995; (b) the following proviso shall be added at the end:— "Provided that the rate of tax not exceeding seventy- fiveper cent= of the taxable turnover of sales of lottery tickets as specified in Schedule IV may be fixed."; (6) in section 20,— (a) in sub-section (2), clause (b) shall be omitted; (b) in sub-section (3), clause (d) shall be omitted; (7) after section 22B, the following section shall be inserted:— Set-off of tax