Amendment status not verified — confirm the current text below against the official source.
Remarks, if any Date of issue: Signature of the selling dealer with name and VAT Regn. No."; (11) in section 84, sub-section (3) shall be omitted; (12) in section 86, the first proviso shall be omitted; (13) in section 118,— (a) in sub-section (1), in clause (c), for the words "may be allowed remission of tax", the words "may be allowed remission of output tax" shall be substituted; (b) sub-section (3) shall be omitted; (14) in Schedule A,— (a) in the entry in column (2) against serial No. 3 in column (1), for the words "de-oiled cake", the words "de-oiled cake, de-oiled rice bran," shall be substituted; (b) after serial No. 4 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:— "4A. Bio-fertilisers and micronutrients, plant growth promoters and regulators."; West Ben. Act XXXVII of 2003. 12 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 [PART III The West Bengal Finance Act, 2007. (Section 10.) (c) after serial No. 19 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:— "19A. Glass chimney, hurricane lantern, and kerosene lamp and accessories and components thereof"; (d) after item (ii) and entry relating thereto in column (2) against serial No. 20B in column (1), the following item and entry in column (2) shall be inserted:— "(iii) Readymade garments of value, whether printed or otherwise, not exceeding rupees fifty per piece, when sold from a Hat."; (e) for the entry in column (2) against serial No. 22 in column (1), the following entry shall be substituted:— "Handmade musical instruments, that is to say— (i) Tabla, khol, dhol, pakhwaj, mridanga, dhak, madal and dugdugi; (ii) Flute; (iii) Jaltaranga; and (iv) Ghungru."; (f) in the entry in column (2) against serial No. 23B in column (1), for the words "as Chimati pati", the words "as Chimati pati or made wholly of plastic," shall be substituted; (g) for the entry in column (2) against serial No. 37B in column (1), the following entry shall be substituted:— "Bini, and raw and unprocessed tobacco leaves."; (h) after serial No. 41 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:— "Zari and embroidery items, namely—imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass bead, badla and gizai."; (15) in Schedule C,— (a) in Part I,— (i) for the entry in column (2) against serial No. 13B in column (1), the following entry shall be substituted:— "Battery operated vehicle as defined in clause (u) of rule 2 of the Central Motor Vehicles Rules, 1989."; (ii) after serial No. 14A in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:— "14B. Blades, guards, sharks, arms, and shafts of an electric fan."; (iii) after serial No. 25AA in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:— "25AB. Digestive preparations, commonly known as aam pachak, amla pachak, ajwain pachak and jal jeera."; (iv) entry in column (2) against serial No. 27A in column (1) shall be omitted; (v) entry in column (2) against serial No. 31A in column (1) shall be omitted; PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 13 The West Bengal Finance Act, 2007. (Section 10.) (vi) in the entry in column (2) against serial No. 37A in column (1), for the words "Hurricane lantern, kerosene lamp, - petromax", the word "Petromax" shall be substituted; (vii) after serial No. 41 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:— "41A. Industrial L.P.G."; (viii) after serial No. 45 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:— "45A. Lozenges."; (ix) in the entry in column (2) against serial No. 54B in column (1),— (A) for item (xxv), the following item shall be substituted:— "(xxv) Machinery for refrigeration, cooling towers and air-conditioners"; (B) item (xxix) shall be omitted; (x) after serial No. 54B in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:— "54C. Spare parts, accessories and components of the plant and machinery mentioned in items (i) to (xxvii) in column (2) against serial No. 54B, and spare parts, accessories and components of an air-conditioner."; (xi) for the entry in column (2) against serial No. 55 in column (1), the following entry shall be substituted:— "Chappals and sandals made exclusively of plastic or Ethyle Vinyl Acetate commonly known as EVA; hawai chappals; and sole and strap thereof."; (xii) after serial No. 74A in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:— "74B. Spare parts of motor vehicles."; (xiii) for the entry in column (2) against serial No. 75A in column (1), the following entry shall be substituted:— "Sand, stone chips, and grit."; (xiv) in serial No. 81A in column (1), for the entry in item (vii) in column (2), the following items shall be substituted:— "(vii) sawn or sized timber; (viii) plywood."; (xv) for the entry in column (2) against serial No. 88D in column (1), the following entry shall be substituted:— "Wire net, wire netting and stranded wire."; (b) to Part II, the following notes shall be inserted:— "Note 1.—The provisions of the Central Excise Tariff Act, 1985, 5 of 1986. read with the Explanatory Notes, as amended from time to time published by the Customs Co-operation Council, Brussels, shall apply for the interpretation of this Part. 14 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 [PART III The West Bengal Finance Act, 2007. (Section 10.) Note 2.—Where any of the commodities is described under any heading or, as the case may be, sub-heading, of this Part and such description is different in any manner with the corresponding description in the Central Excise Tariff Act, 1985, such commodity 5 of 1986. described as aforesaid shall be covered by the scope of this Part and any other commodities, covered by the corresponding description in the Central Excise Tariff Act, 1985, shall not be covered by the scope of this Part. Note 3.—Where the description of any of the commodities is under the heading or, as the case may be, sub-heading, of this Part matches fully with the corresponding description in the Central Excise Tariff Act, 1985, all the commodities covered for the purposes of the said tariff under that heading or sub-heading shall be covered by the scope of this Part. Note 4.—Where the description of any of the commodities is under any heading or sub-heading is shown as "other", the interpretation as provided in Note 1 shall apply."; (c) in Part III,— (i) the entry in column (4) against serial No. 189 in column (1) shall be omitted; (ii) in column (4) against serial No. 189 in column (1), the following entry shall be inserted:— "Purified terepthalic acid."; (iii) in the entry in column (4) against serial No. 192 in column (1), for the words "hydrogen peroxide.", the words "hydrogen peroxide, light magnesium oxide, tolune di-isocyanate, and calcium chloride." shall be substituted; (iv) after serial No. 200 in column (1) and the entry relating thereto in column (4), the following serial No. in column (1) and the entry relating thereto in column (4) shall be inserted:— "201. Pentaerythritol.". By order of the Governor, S. K. CHAKRABARTI, Secy. to the Govt. of West Bengal, Law Department. Published by the Controller of Printing and Stationery, West Bengal and printed at Saraswaty Press Ltd. (Government of West Bengal Enterprise), Kolkata 700 056