West Ben. Act XXI of 1972. West Ben. Act VI of 1979. West Ben. Act XV of 1994. West Ben. Act XLIX of 1994. — The West Bengal Sales Tax Act, 1994

West Ben. Act XXI of 1972. West Ben. Act VI of 1979. West Ben. Act XV of 1994. West Ben. Act XLIX of 1994. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XXIII of 1997 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 1997. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 28th November, 1997.] [28th November, 1997.] An Act to amend the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Luxury Tax Act, 1994, and the West Bengal Sales Tax Act, 1994. WHEREAS it is expedient to amend the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, the West Bengal State Tax on Professions,Trades, Callings and Employments Act, 1979, the West Bengal Luxury Tax Act, 1994, and the West Bengal Sales Tax Act, 1994, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Forty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows:- (1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 1997. (2) This section and section 6 shall come into force at once; section 2, section 4 and sub-clause (b) of clause (4) of section 5 shall be deemed to have come into force on the 18th day of September, 1997; clause (1), and clause (3), of section 5 shall come into force and shall be deemed to have come into force on the 1st day of May, 1995; clause (2) of section 5 shall be deemed to have come into force on the 1st day of May, 1997; and section 3 and sub-clause (a) of clause (4) of section 5 shall come into force on the 15th day of December, 1997. Short title and commencem