Amendment status not verified — confirm the current text below against the official source.
In the West Bengal State Tax on Consumption or Use of Goods Act, 2001,— (1) in section 4, for the words "a tax at such rate, not exceeding fifteen per centutn of the value of goods, as the State Government may, by notification, fix and different rates may be so fixed in respect of different items of goods.", the words, letters, figures and brackets "a tax at the rate specified in sub-column (b) of column (3), against the corresponding entry of goods in column (2), of Schedule VIIIA, or at the rate fixed under sub-section (1) of section 18, of the West Bengal Sales Tax Act, 1994." shall be substituted; (2) in section 5, the words ", or that such goods have been purchased, or procured, from any other local area of the State" shall be omitted; (3) in the Schedule, after item No. 24 and the entry relating thereto, the following items and entries relating thereto shall be added:- -25. Automated Teller Machine (A.T.M.).