Bare ActsThe West Bengal Finance Act, 2005

Section 37B

Tobacco, as referred to in the First Schedule to the Central i of 1944

Amendment status not verified — confirm the current text below against the official source.

Tobacco, as referred to in the First Schedule to the Central i of 1944. Excise and Salt Act, 1944, including cigarette, cigar, cheroot, smoking mixture for pipe and cigarette, bini, chewing tobacco, snuff and tobacco for hookah, that is to say, tobacco paste. ready for use in hookah, when all such items are manufactured or made in India."; (g) for the entry in column (2) against serial No. 39 in column (1), the following entry in column (2) shall be substituted:— "Unprocessed green leaves of tea."; (k) the entry in column (2) against serial No. 40 shall be omitted; (93) after Schedule A, the following Schedule shall be inserted:— "SCHEDULE AA [See sub-section (1) of section 21A.] Sales of goods which shall be zero-rated Serial Sale of goods No. (1) (2)

Section 37B – The West Bengal Finance Act, 2005 | DailyLaw.ai