West Ben. Act XLIX of 1994. — The West Bengal Sales Tax Act, 1994

West Ben. Act XLIX of 1994. 74 of 1956. 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, Extraordinary, of the 19th February, 1997.] [19th February, 1997.] An Act to amend the West Bengal Sales Tax Act, 1994. WHEREAS it is expedient to amend 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. (1) This Act may be called the West Bengal Sales Tax (Amendment) Act, 1997. (2) It shall be deemed to have come into force on the 13th day of January, 1997. 2. In the West Bengal Sales Tax Act, 1994 (hereinafter referred to as the principal Act), to section 17, the following Explanation shall be added, and shall be deemed to have been added, with effect from the 1st day of May, 1995:— `Explanation.—For the purposes of sub-section (2) or subsection (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 a 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.'. 3. In section 22 of the principal Act, after sub-section (4), the following sub-section shall be inserted:— "(5) A re-roller shall not be entitled to any claim under subsection (1) for set-off of the amount of tax realised from him in respect Short title and commencement. Amendment of section 17 o