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Washing machine. 162 The West Bengal State Tax on Consumption or Use of Goods Act, 2001. X V of 2001.1 Statement of Objects and Reasons on the West Bengal State Tax on Consumption or Use of Goods Bill, 2001 (Bill No. 23 of 2001). STATEMENT OF OBJECTS AND REASONS. In recent years, a consensus on uniform floor rate had been reached by all States and Union Territories at the all India level. However, it has been noticed that a few States and Union Territories are, in violation of such consensus, lowering their State Sales Tax and the Central Sales Tax to encourage people in other States as well as in our State to purchase certain goods directly from those States and Union Territories. This practice is causing hardship to the bona fide dealers in this State and at the same time causing loss of revenue to the State Exchequer.