Bare ActsThe West Bengal Luxury Tax Act, 1994

Section 4

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

Pan masala perfumed or treated otherwise, of any form or description, that is to say, combination of powder or broken form or otherwise of two or more of the following substances, or combination of two or more of the following substances with any other substance, whether mixed with tobacco or not, and sold under various trade names or descriptions such as Pan Bahar, Pan Pasand, Pan Parag, Pan Tarang, Talab, Prem Ranjan or any other name or description:— (a) betel nuts, locally known as supari; (b) cardamom, locally known as elach; (c) cloves, locally known as labanga; (d) aniseed, locally known as mauri; (e) cassia, locally known as darchini; (f) menthol.

Section 4 – The West Bengal Luxury Tax Act, 1994 | DailyLaw.ai