Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Sales Tax Act, 1994,— (1) in section 17, in sub-section (3), after the proviso to clause (b), the following proviso shall be inserted:— "Provided further that where tax has been charged and collected on sales other than on the basis of rate of tax in per centum on the sale price, the amount of deduction under clause (b) shall be the sum total of the amounts charged and collected by way of tax on sales separately in respect of turnover of sales liable to be taxed at different rates."; (2) in section 18, after sub-section (2), the following sub-section shall be inserted:— "(3) Notwithstanding anything contained in sub-section (1), the State Government may, by notification, fix the amount of tax payable, subject to such terms and conditions, if any, as may be notified, on the sale of goods or sale of a class of goods specified in Schedule IV, on the basis of weight, volume, measurement or unit of such goods, and different amounts of tax may be fixed for sales of different items of such goods in respect of a specified area or whole of the State."; (3) in section 79, in sub-section (2), after the second proviso, the following proviso shall be inserted:— "Provided also that the appellate authority may dispose an appeal within six months from the date of order of refusing an application for settlement of dispute or revocation of certificate of settlement under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, relating to the period covered in such appear;