West Ben. Act XLIX of 1994.

29a2f43bd546ed48734ae14a61fc2ca369a787d7 · 1994 · West Bengal

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Parent: The West Bengal Sales Tax Act, 1994 (ecbd2ef429495b8c46663a691b1c78058dc8232f)

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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

Rule TOC

74 · of 1956.

1 · (1) This Act may be called the West Bengal Sales Tax (Amendment) Act, 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:—

3 · In section 22 of the principal Act, after sub-section (4), the following sub-section shall be inserted:—

4 · After section 22 of the principal Act, the following section shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of May, 1995:—

22A · (1) Subject to the other provisions of this section, there shall be a set-off of the amount of tax realised from a dealer who sells replenishment licence or export-import scrip or special import licence or such other licence as the State Government may by notification specify in respect of his purchases of such replenishment licence or export-import scrip or special import licence or such other licence as the State Government may by notification specify against the amount of tax payable by him on sales by him in West Bengal of such replenishment licence or export-import scrip or special import licence or such other licence as the State Government may by notification specify.

5 · Section 45 of the principal Act shall be renumbered as subsection (1) of that section and after sub-section (1) as so renumbered, the following sub-section shall be inserted:—

6 · Anything done or any action taken under the principal Act as amended by this Act before the publication of this Act in the Official Gazette shall be deemed to have been validly done or taken under the principal Act as amended by this Act as if this Act were in force when such thing was done or such action was taken.

7 · (1) The West Bengal Sales Tax (Amendment) Ordinance, 1997, is hereby repealed.