GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative — The West Bengal Sales Tax Act, 1994

GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act I of 1997 THE WEST BENGAL SALES TAX (AMENDMENT) ACT; 1997. [Passed by the West Bengal Legislature. [Assent of the Governor was first published in the Calcutta Gazette, Extraordinury, of the I9th February, 1997.] [I9th February 1997.] An Act to amend the West Bengal Sales Tax Act; 1994. West Ben_ Act XLIX of 1994. WHEREAS it is expedient to amend the West Bengal Sales Tax Act; 1994, for the purposes and in the manner hereinafter appearing; Itis hereby enacted in the Forty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows: 13 (1) This Act may be called the West Bengal Sales Tax Short title (Amendment) Act, 1997. and commence- (2) It shall be deemed to have come into force on the 13th day of ment_ January, 1997 . 2. In the West Bengal Sales Tax Act; 1994 (hereinafter referred to Amendment as the principal Act), to section 17, the following Explanation shall be of section 17 of West Ben_ added, and shall be deemed to have been added; with effect from the Ist Act XLIX of day of May; 1995: 1994 Explanation.-For the purposes of sub-section (2) Or sub- section (3), the expressions "for resale by him in West Bengal" and "for sales by him in West Bengal" with their grammatical variations, shall include a sale in the course of inter-State trade Or commerce within the meaning of section 3 of the Central Sales Tax Act; 1956, and sale in the course of the export out of the territory of India within the meaning of sub-section (1) of section 5 of that Act: 74 of 1956. 3_ In section 22 of the principal Act, after sub-section (4), the Amendment following sub-section shall be inserted: of section 22. "(5) A re-roller shall not be entitled to any claim under sub- section (1) for set-off o