Amendment status not verified — confirm the current text below against the official source.
No tax shall be payable under this Act on sale of goods specified in column (2) of Schedule A, subject to the conditions and exceptions, if any, set out in the corresponding entry in column (3) thereof. Power of the State Government to fix rates of tax on sale of goods specified in Schedule D. Power of the State Government to amend Schedules. Tax-free sale of goods. 16 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003 Input tax credit or rebating of input tax by a registered dealer. (Chapter [IL—Incidence and levy of tax.—Section 22.)