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 Ordinance No. I of 2000 THE WEST BENGAL SALES TAX (AMENDMENT) ORDINANCE, 2000. [Published in the Calcutta Gazette, Extraordinary, Part IIIA, of the 24th January, 2000.] WHEREAS it is expedient to amend the West Bengal Sales Tax Act, 1994, for the purposes and in the manner hereinafter appearing; AND WHEREAS the Legislative Assembly of the State of West Bengal is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action; The Governor is pleased, in exercise of the power conferred by clause (1) of article 213 of the Constitution of India, to make and promulgate the following Ordinance:- (1) This Ordinance may be called the West Bengal Sales Tax (Amendment) Ordinance, 2000. Save as otherwise provided, it shall come into force, and shall be deemed to have come into force, on the 1st day of January, 2000. In section 16 of the West Bengal Sales Tax Act, 1994 (hereinafter referred to as the principal Act), after the second proviso, the following proviso shall be inserted:— "Provided also that there shall not be any levy of surcharge on the tax payable by a dealer on that part of his taxable tumover of sales as represents sales of such goods or such class of goods as the State Government may from time to time specify by notification.". In section 17 of the principal Act, in sub-section (2), in clause (h), for the words "eight per centum", the words "four per centum" shall be substituted. Short title and commencement. Amendment of section 16 of West Ben. Act XLIX of 1994. Amendment of section 17. Omission of section 17E. Amendment of section 21. Amendment of Schedule (Sections 4-6.) Section 17E of the principal Act sh