Amendment status not verified — confirm the current text below against the official source.
(1) Every dealer who is not liable to pay tax under section 9, shall, notwithstanding anything contained in that section, be liable to pay tax on his turnover of sales, other than those referred to in section 15, of goods specified in Schedule IV with effect from the day on which he effects his first sale of such goods. (2) The State Government may, with a view to ensuring that there is no evasion of tax on the sale of any goods, other than those specified in Schedule IV, by notification specify such goods (hereinafter referred to as notified goods) and, with effect from the date of such notification, every dealer who imports into West Bengal, or manufactures or produces, such notified goods for sale and who is not liable to pay tax under section 9 shall be liable to pay tax on all sales, other than those referred to in section 15, of such notified goods: Special liability to pay tax on sales. 459 The West Bengal Sales Tax Act, 1994. [West Ben. Act (Chapter 11L—Incidence and levy of tax and rate of tat —Section 11.) Liability to pay tax on sales by casual trader. Provided that in the case of cottage industry products, the State Government may, by general or special order, exempt from the provisions of this sub-section any dealer selling such notified goods manufactured or produced by himself or by any member of his family.