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

GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act II of 2000 THE WEST BENGAL SALES TAX (SECOND AMENDMENT) ACT, 2000. [Passed by the West Bengal Legislature:] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 3lst March; 20004] [31st March, 2000.] 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 Fifty-first Year ofthe Republic of India; by the Legislature of West Bengal, as follows 1. (1) This Act may be called the West Bengal Sales Tax (Second Short title Amendment) Act; 2000: and comence- (2) Save as otherwise provided, it shall be deemed to have come into ment_ force on the lst day of January, 2000. In section 16 of the West Bengal Sales Tax Act; 1994 (hereinafter Amendment of section 16 referred to as the principal Act), after the second proviso, the following of West Ben proviso shall be inserted Act XLIX of 1994 "Provided also that there shall not be any levy of surcharge on the tax payable by a dealer on that part of his taxable turnover of sales as represents sales ofsuch goods or such class of goodsas the State Government may from time to time specify by notification In section 17 of the principal Act, in sub-section (2),inclause (h), Amendment for the words "eight per centum" the words "four per centum" shall be 8fsection substituted 11 The West Bengal Sales Tar Second Amendment_ Act;, 2000. [West Ben: Act (Sections 4-6.) Omission of section I7E_ Section I7E of the principal Act shall be omitted: Amendment of section 21. 5. In section 21 ofthe principal Act, in sub-section (1), for the words and figures "under section 1