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

West Ben. Act XLIX of 1994. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XVI of 1999 THE WEST BENGAL SALES TAX (AMENDMENT) ACT, 1999. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, , , of the 13th December, 1999.] [13th December, 1999.] 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 arid in the manner hereinafter appearing; It is hereby enacted in the Fiftieth 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, 1999. (2) It shall be deemed to have come into force on the 1st day of November, 1999. In sub-section (1) of section 13 of the West Bengal Sales Tax Act, 1994 (hereinafter referred to as the principal Act),— in clause (a), the words and figures "and goods specified in Schedule IV" shall be omitted with effect from the 1st day of November, 1999; in clause (c), the words and figures "and goods specified in Schedule IV" shall be omitted with effect from the 1st day of November, 1999. In section 18 of the principal Act, in sub-section (1), for the words ", other than those", the words ", including a sale" shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1999. In section 20 of the principal Act, in sub-section (2),— in clause (a),— (a) the words, letter and brackets ", or clause (c)," shall be omitted, and Short title d an connnencement. Amendment of section 13 of West Ben. Act XLIX of 1994. Amendment of section 18. Amendment of section 20. Insertion of new Chapter IVA. (Section 5.) (b) the word "and" shall be omitted, wi