Ben. Act VI of 1941. Ben. Act XI of 1941. Westl3en. Act IV of 1954. West Ben. Act X12111 of 1973. West Ben. A… — The West Bengal Entertainment-cumamusement Tax Act, 1982

Ben. Act VI of 1941. Ben. Act XI of 1941. Westl3en. Act IV of 1954. West Ben. Act X12111 of 1973. West Ben. Act XI V of 1976. West Ben. Act VI of 1982. GOVERNMENT OF WEST BENGAL LEGISLATIVE DEPARTMENT West Bengal Act V of 1987 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 1987. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 30th May, 1987.] [30th May, 1987.] An Act to amend the Bengal Finance (Sales Tax) Act, 1941, the Bengal Raw lute Taxation Act, 1941, the West Bengal Sales Tax Act, 1954, the West Bengal Primary Education Act, 1973, the West Bengal Rural Employment and Production Act, 1976 and the West Bengal Entertainment-cum- Amusement Tax Act, 1982. WHEREAS it is expedient to amend the Bengal Finance (Sales Tax) Act. 1941. the Bengal Raw Jute Taxation Act, 1941, the West Bengal Sales Tax Act, 1954, the West Bengal Primary Education Act, 1973, the West Bengal Rural Employment and Production Act, 1976 and the West Bengal Entertainment-cum-Amusement Tax Act, 1982, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Thirty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows:- ( I ) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 1987. It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may he appointed for different provisions of this Act. In the Bengal Finance (Sales Tax) Act, 1941,— ( I ) in section 2, for clause (c), the following clause shall be substituted and shall be deemed always to have been substituted:— `(c) "dealer" means any person who carries on the business of selling goods in West Bengal or of purcha