Amendment status not verified — confirm the current text below against the official source.
Amendment of West Ben. Act XLIX of 1994. (vi) THE KOLKATA GAZE! 1'E, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003. SCHEDULES SCHEDULE A — Goods on sale of which no tax is payable. SCHEDULE B — List of goods taxable at 1%. SCHEDULE C — List of goods taxable at 4%. SCHEDULE D Goods on which tax is leviable at such rate as may be fixed by notification under section 19. SCHEDULE E Amendment in the West Bengal Sales Tax Act, 1994. • PART III] THE KOLKATA GAZF1 lh, EXTRAORDINARY, DECEMBER 27, 2004 The West Bengal Value Added Tax Act, 2003. Short title, extent and commence- ment. Definitions. West Bengal Act XXXVII of 2003 THE WEST BENGAL VALUE ADDED TAX ACT, 2003. [Passed by the West Bengal Legislature.] [Assent of the President of India was first published in the Kolkata Gazette, Extraordinary, of the 27th December, 2004.] An Act to levy tax on sale of goods in West Bengal on the basis of value added to such goods at each stage of sale of such goods and on purchases of certain goods in West Bengal in specified circumstances and to provide for matters connected therewith or incidental thereto. WHEREAS it is expedient to provide for the levy of tax on sale of goods in West Bengal on the basis of value added to such goods at each stage of sale of such goods and on purchases of certain goods in West Bengal in specified circumstances and to provide for matters connected therewith or incidental thereto; It is hereby enacted in the Fifty-fourth Year of the Republic of India, by the Legislature of West Bengal, as follows:— CHAPTER I Preliminary