Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Motor Spirit Sales Tax Act, 1974,— (1 ) in section 2, in clause (dd), after the word, figure and letter "section 4A", the words, figure and letter "or section 4B" shall be inserted; (2) in section 4, to sub-section (2), the following provisos shall be added:— "Provided that for the purpose of calculating tax under this sub-section, a deduction of the amount arrived at by applying the following formula shall be made from the turnover of sales:— rate of tax x turnover of sales 100 plus rate of tax Amendment of West. Ben Act XI 1974 107 The West Bengal Finance (No. 2) Act, 1991. [West Ben. Act (Section 6.) Provided further that while making deduction on the basis of the formula referred to in the first proviso, the amount charged and collected separately by way of tax payable by a dealer under sub-section (1), if not already included in the turnover of sales, shall be added to it. Explanation.—Where the turnover of sales of a dealer is taxable at different rates, the formula shall be applied separately in respect of each part of the turnover of sales to be taxed at different rates.". Amendment 6. In the West Bengal State Tax on Professions, Trades, Callings of West Ben. Act VI of and Employments Act, 1979,-