Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the other provisions of this Act, with effect from the appointed day,— (a) every dealer— (i) who has been liable immediately before the appointed day to pay tax under section 4 or section 8 of the Bengal Finance (Sales Tax) Act, 1941, and who would have continued to be so liable on such appointed day under that Act had this Act not come into force, or (ii) whose gross turnover during a year first exceeds the taxable quantum as applicable to him under the Bengal Finance (Sales Tax) Act, 1941, on the day immediately preceding the appointed day, (b) every dealer registered under the West Bengal Sales Tax Act, 1954, who is in possession of a registration certificate under that Act on the day immediately before the appointed day, and to whom clause (a) does not apply, and (c) every dealer registered under the West Bengal Motor Spirit Sales Tax Act, 1974, who is in possession of a registration certificate under that Act on the day immediately before the appointed day, and to whom clause (a) or clause (b) does not apply, shall be liable to pay tax under this Act on all sales, other than those referred to in section 15, effected on or after the appointed day. (2) Every dealer to whom sub-section (1) does not apply shall, if his gross turnover of sales calculated from the commencement of any year exceeds the taxable quantum at any time within such year, be liable to pay tax under this Act 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 first exceeds the taxable quantum. (3) In this Act the expression "taxable quantum" means,— (a) in relation to any dealer who imports for sale any goods, other than those specified in Schedule IV, into West Bengal, 20,000 rupees; or (b) in relation to any dealer who makes sales, referred to in sub-clause (c) of clause (230) of section 2, of video cassette tapes, 25,000 rupees; or Ben. Act VI of 1941. West Ben. Act IV of