Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the provisions of sub-section (2), the tax payable by a dealer, who is liable to pay tax under section 9, section 10 or sub- section (3) of section 27 on his taxable turnover of sales, shall be levied— (a) at the rate of fifteen per centunt of such part of his taxable turnover of sales as represents sales of any goods specified in Schedule II: Provided that the tax payable by the Canteen Stores Department of the Government of India or the Regimental or Unit-run canteen attached to the military units in West Bengal shall be levied at the rate of five per centum of such part of its taxable turnover of sales as represents sales of any goods included in Schedule II when an officer, not below the rank of a Commanding Officer, certifies in writing that such goods have been sold to the members of the Defence Forces of India; (b) at the rate of four per centum of such part of his taxable turnover of sales as represents sales of any goods specified in column (2) of Schedule III, subject to the conditions or exceptions, if any, set out in the corresponding entry in column (3) thereof; (c) at such rate as may be fixed by the State Government under section 18 on such part of his taxable turnover of sales as represents sales of any goods specified in Schedule IV; (d) at the rate fixed in column (3) of Schedule V against the corresponding entry of goods in column (2) on such part of his taxable turnover of sales as represents sales of any such goods. (2) The tax payable by a dealer under this section shall, subject to the conditions referred to in the provisos, be levied on his taxable turnover of sales at the rate of— (a) one per cemum of such part of his taxable turnover of sales as represents sales to a registered dealer of goods, other than— (i) gold, (ii) bicycles and spare parts, accessories and components thereof, 74 of 1956. (iii) goods referred to in section 14 of the Central Sales Tax Act, 1956, (iv) foreign liquor as specified in serial No. 13 of Sche- dule II, Levy and rates of tax on sale. 467 The West Bengal Sales Tax Act, 1994. [West Ben. Act (Chapter 1H.—Incidence and levy of tax and rate of tax.—Section 17.) (v) goods specified in Schedule IV, or (vi) such other goods as the State Government may, by notification, specify under clause (i). of the class or classes specified in the certificate of registration of such dealer as being intended for resale, other than by way of sale referred to in sub-clause (c) of clause (30) of section 2 or in section 15, by him in West Bengal, and of containers and other materials for the packing of goods of the class or classes so specified; (b) two per centum of such part of his taxable turnover of sales as represents sales to a registered dealer of goods, other than gold and goods specified in Part B of Schedule IV, of the class or classes specified in the certificate of registration of such dealer, as being intended for use by him directly in the manufacture in West Bengal of taxable goods or newspapers for sale, other than the sale referred to in section 15, by him in West Bengal, and of containers and other materials for the packing of goods of the class or classes so specified; (c) two per centrum of such part of his taxable turnover of sales as represents sales to a registered dealer of containers and other materials for the packing of goods which are intended for use by him in the packing in West Bengal of taxable goods or newspapers manufactured by him in West Bengal for sale, other than the sale referred to in section 15, by him in West Bengal; (d) three per centwn of such part of his taxable turnover of sales as represents sales to a registered dealer, engaged in the business of raising coal, of goods of the class or classes specified in the certificate of registration of such dealer, as being required for use by him directly in connection with the raising of coal for sale, and of containers and other materials for the packing of such goods; (e) one per mann) of such part of his taxable turnover of sales as represents sales to any undertaking supplying electrical energy under a licence or sanction granted or deemed to have been granted in accordance with the provisions of the Indian Electricity Act, 1910, or under the authority of any 9 or 1910. other law, of goods required for use by it directly in the generation or distribution of such energy, either wholly in West Bengal or partly in West Bengal and partly in any place outside West Bengal, and of containers and other materials for the packing of such goods; 468 The West Bengal Sales Tax Act, 1994. XLIX of 1994.] (Chapter HT—Incidence and levy of tax and rate of tax.—Section 17.) 64 of 1950. West Ben. Act XIII of