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, for clause (35), the following clause shall be substituted:— `(35) "tax" means the tax payable under this Act, and includes surcharge payable under section 16, additional sales tax payable under section 18A and turnover tax payable under section 18B;'; (2) after section 15, the following section shall be inserted:— "Incidence of 16. Every dealer liable to pay tax under section 9, surcharge on tax. section 10, section 15, or sub-section (3) of section 27, shall pay a surcharge at the rate of ten per centum of the total amount of tax payable by him under section 17 and section 21: Provided that the aggregate of the amount of tax and surcharge payable by any dealer on the sale of goods referred to in section 14 of the Central Sales Tax Act, 1956, shall not exceed the rate of tax specified in section 15 of that Act: Provided further that there shall not be any levy of surcharge on the tax payable by a dealer on that part of his taxable turnover of sales as represents sales referred to in sub-section (2) of section 17: Provided also that there shall not be any levy of surcharge on the tax payable by the dealer on that part of his taxable turnover of sales as represents sales of such goods or such class of goods as the State Government may, by notification, specify."; (3) in section 17, in sub-section (2),— (a) in clause (a), after sub-clause (iii), the following sub-clause shall be inserted:— "(iiia) four per centum of his taxable turnover of sales as represents sales to a registered dealer of machinery, equipments, instruments or tools as being intended for use by such dealer in connection with the execution of works contract of the class or classes specified in his certificate of registration;"; (b) in the first proviso, after the word, figures and brackets "sub-clause (iii)", the words, figures, letter and brackets ", or sub-clause (iiia)" shall be inserted; (4) after section 18A, the following section shall be inserted:— `Liability to pay 18B. (1) Notwithstanding anything contained turnover tax on turnover of resales elsewhere in this Act,— of certain goods. (a) every dealer whose aggregate of turnover of sales and turnover of resales of certain goods during the previous year ended on 74 of 1956. 6 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 26, 2002 [PART III The West Bengal Finance Act, 2002. (Section 7.) or before the 31st day of March, 2002, exceeds twenty lakh rupees shall, in addition to tax payable under any other provision of this Act, be liable to pay from the 1st day of April, 2002, turnover tax on such part of his turnover of resales as specified in sub-section (4); (b) every dealer other than those referred to in clause (a) whose aggregate of turnover of sales and turnover of resales calculated from the commencement of any year ending on or after the 1st day of April, 2002, exceeds twenty lakh rupees at any time within such year shall, in addition to tax payable under any other provision of this Act, be liable to pay, with effect from the day immediately following the day on which such aggregate exceeds twenty lakh rupees, a turnover tax on such part of his turnover of resales as specified in sub-section (4). (2) Every dealer who has become liable to pay turnover tax under sub-section (1) shall continue to be so liable until expiry of three consecutive years during each of which his aggregate of turnover of sales and turnover of resales does not exceed twenty lakh rupees. (3) Every dealer whose liability to pay turnover tax under sub- section (1) has ceased under the circumstances stated in sub-section (2) shall, if the aggregate of his turnover of sales and turnover of resales calculated from the commencement of any year again exceeds twenty lakh rupees at any time within such year, be liable to pay such tax with effect from the day immediately following the day on which such aggregate of turnovers again first exceeds twenty lakh rupees. (4) The tax referred to in sub-section (1) shall be levied on that part of the turnover of resales of a dealer during any period which remains after deducting therefrom his turnover of resales as represents— (a) resales of goods which are shown to the satisfaction of the Commissioner not to have taken place in West Bengal, or to have taken place in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956, or in the course of import into, or export of the goods out of, the territory of India within the meaning of section 5 of that Act; (b) resales of goods referred to in section 14 of the Central Sales Tax Act, 1956; (c) resales of foreign liquor by such dealer— (i) who has liability to make payment of excise duty as required by the Bengal Excise Act, 1909 but who has not made payment of such excise duty payable by him, or (ii) who has made payment of excise duty payable by him under the Act referred to in sub-clause (i) and who has also made payment of tax under this Act; (d) resales of such goods as the State Government may, by notification, specify. (5) The turnover tax referred to in sub-section (1) shall be levied at the rate of one-half of one per centum on the turnover of resales. 74 of 1956. Ben. Act V of