Amendment status not verified — confirm the current text below against the official source.
Power to remove difficulties. SCHEDULES SCHEDULE I — Goods on sale of which no tax is payable. SCHEDULE 11 — Goods on sale of which tax is leviable at the rate of fifteen per centaur. SCHEDULE III — Goods on sale of which tax is leviable at the rate of four per centrum SCHEDULE IV — Goods on sale of which tax is leviable at such rate as may be fixed by notification under sub-section (1) of section 18 (single-point levy) read with sub-clause (a) of clause (40) of section 2. SCHEDULE V — Goods on sale of which tax is leviable at the rate fixed in column (3), against the corresponding entry of such goods in column (2), of this Schedule. SCHEDULE VI — Rules regulating the procedure for recovery of tax, penalty and interest. 445 West Bengal Act XLIX of 1994 THE WEST BENGAL SALES TAX ACT, 1994. [Passed by the West Bengal Legislature.] [Assent of the President of India was first published in the Calcutta Gazette, Extraordinary; of the 23rd March, 1995.] [23rd March, 1995.] An Act to consolidate and amend the laws relating to the levy of tax on sale or purchase of goods in West Bengal. WHEREAS it is expedient to consolidate and amend the laws relating to the levy of tax on sale or purchase of goods in West Bengal; It is hereby enacted in the Forty-fifth Year of the Republic of India, by the Legislature of West Bengal, as follows:— CHAPTER I Preliminary