Amendment status not verified — confirm the current text below against the official source.
458 The West Bengal Sales Tax Act, 1994. XLIX of 1994.] (Chapter 111.—Incidence and levy of tax and rate of tax.—Section 10.) Ben. Act VI of 1941. (c) in relation to any dealer who manufactures or produCes any goods, other than those specified in Schedule IV and cooked foods, for sale, 50,000 rupees; or (d) in relation to any dealer who manufactures or produces cooked foods for sale, 1,00,000 rupees; or (e) in relation to any other dealer, 2,00,000 rupees. (4) Every dealer who has become liable to pay tax under sub- section (I) or sub-section (2) shall continue to be so liable until the expiry of three consecutive years, during each of which his gross turnover of sales has failed to exceed the taxable quantum, and such further period after the date of such expiry as may be prescribed, and on the expiry of this later period his liability to pay tax under sub-section (1) or sub-section (2) shall cease. Explanation.—For the purposes of sub-section (4), in computing the period of three consecutive years in respect of a dealer who has become liable to pay tax under sub-section (1), the year or years which expired before the appointed day during which or each of which the gross turnover failed to exceed the taxable quantum referred to in the Bengal Finance (Sales Tax) Act, 1941, shall be included. (5) Every dealer whose liability to pay tax under sub-section (1) or sub-section (2) has ceased under sub-section (4), shall, if his gross turnover of sales calculated from the commencement of any year again exceeds the taxable quantum at any time within such year, be liable to pay such tax on all sales, other than those referred to in section 15, effected on and from the date immediately following the day on which such gross turnover of sales again first exceeds the taxable quantum. (6) The Commissioner shall, after making such enquiry as he may think necessary and after giving the dealer an opportunity of being heard, fix the date on and from which such dealer shall become liable to pay tax under sub-section (2) or sub-section (5).