Amendment status not verified — confirm the current text below against the official source.
(1) (a) The tax payable by a dealer, who is liable to pay tax on purchase of raw jute under section 12, shall be levied on his turnover of purchases of raw jute at the rate of four per centum of such turnover of purchases. (b) In calculating the tax payable under this sub-section by a dealer, who is the occupier of a jute mill, on his turnover of purchases of raw jute during any period, the purchase price in respect of any quantity of raw jute sold and despatched by him during such period subsequently to his purchase thereof to any place inside West Bengal shall be deducted from such turnover of purchases. (c) No tax shall be leviable under this sub-section in respect of the purchase price of any quantity of raw jute in respect of which such tax has already been paid in West Bengal: Provided that the burden of proving that such tax has already been paid in West Bengal shall be upon the dealer who claims the benefit of this clause. (2) The tax payable by a dealer liable to pay tax under section 13 shall be levied on his taxable specified purchase price at the rate of— (a) four per centum of such purchase price as relates to purchases referred to in clause (a) or clause (c), and (b) three per centum of such purchase price as relates to purchases referred to clause (b), of sub-section (1) of section 13. 474 The West Bengal Sales Tax Act, 1994. XLIX of 1994.] (Chapter HI—Incidence and levy of tax and rate of tax.—Section 21.) (3) In this Act, the expression "taxable specified purchase price", in relation to any period, means, in the case of a dealer who is liable to pay tax under sub-section (1) of section 13, that part of the specified purchase price payable or paid, as the case may be, by him during such period which remains after deducting therefrom the specified purchase price payable or paid, as the case may be, by him during that period on— (a) purchases of goods, sales of which are declared tax-free under section 24; (b) purchases of goods which are shown to the satisfaction of the Commissioner not to have taken place in West Bengal, or to have taken place in the course of inter-State trade or commerce within the meaning of section 3 of the Central 74 of 1956. Sales Tax Act, 1956, or in the course of import of the goods into, or export of the goods out of, the territory of India within the meaning of section 5 of that Act; (c) purchases of goods referred to in section 14 of the Central Sales Tax Act, 1956, on a prior sale or purchase whereof in West Bengal due tax is shown to the satisfaction of the Commissioner to have been paid; (d) purchases, other than those referred to in clause (c) or clause (e), of goods liable to tax under clause (b) of sub- section (1) of section 13 for use directly in the manufacture of goods in West Bengal or in the packing in West Bengal of goods so manufactured for sale in West Bengal: Provided that where specified purchase price of goods, other than that in respect of purchases referred to in clause (c) or clause (e), cannot be fully identified by such dealer, the specified purchase price in respect of purchases referred to in this clause shall be determined in such manner as may be prescribed; (e) such other purchases as may be prescribed.