Amendment status not verified — confirm the current text below against the official source.
(1) In this Act, unless the context otherwise requires,— (a) "consumption or use" shall not include consumption or use, by a dealer, of goods brought, or caused to be brought, by him into any local area for consumption or use by him directly in the manufacture of goods for sale; (b) "goods" means the goods specified in the Schedule; 'For proceedings of the West Bengal Legislative Assembly, see the proceedings of the meeting of that Assembly held on the 30th July, 2001. 'This Act came into force w.e.f. 1.8.2001 vide the Finance (Taxation) Department notification No. 2606 (PPU), dt. 1.8.2001, published in the Kolkata Gazette, Extraordinary; Part I, dt. 1,8.2001. Short title, extent and commence- ment. Definitions. 155 The West Bengal State Tax on Consumption or Use of Goods Act, 2001. [West Ben. Act (Section 2.) (c) "local area" means any area of the State within the limits of any— (i) municipal corporation, (ii) municipality, (iii) notified area, (iv) panchavat. or (v) any other area under any other local authority, by whatever name called, constituted or continued under an Act of the Parliament or the State Legislature; (d) "notification" means-a notification published in the Official Gazette; (e) "person" includes any company, association of persons whether incorporated or not. Hindu undivided family, a partnership firm. trust, Government. local authority, corporation and other statutory bodies; (f) "prescribed" means prescribed by rules made under this Act; (g) "registered dealer" means a dealer registered• in the State tinder the West Bengal Sales Tax Act, 1994, or under the Central Sales Tax Act, 1956; (h) "Schedule" means the Schedule to this Act; (i) "tax" means the tax payable under this. Act; (j) "Tax Recovery Officermeans the Tax Recovery' Officer as defined in clause (36) of section 2 of the West Bengal Sales Tax Act, 1994: (k) "the State" means the State of West Bengal; (1) "The State Government" means the Government of West Bengal; (m) "value of goods", in relation to any goods, means the aggregate of— (i) the price paid or payable for such goods or, if the price of such goods is not available. the prevailing market price of such goods in the local area, .(ii) any tax, duty or charges paid or payable in respect of such goods before its entry into any local area, (iii) the cost of insurance, warehousing, loading, unloading and other incidental charges incurred in respect of such goods before its entry into any local area, and (iv) the cost of freight and delivery for carrying such goods to such local area. West Ben. Act XLIX of