GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XVI of 1999

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.] [I3th December, 1999.] An Act to amend the West Bengal Sales Tax Act, 1994. West Ben_ WHEREAS it is expedient to amend the West Bengal Sales Tax Act; Act XLIX of 1994. 1994,for the purposes and in the manner hereinafter appearing; Itis 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 Short title and (Amendment) Act; 1999. commence- ment (2) It shall be deemed to have come into force on the Ist day of November; 1999. 2. In sub-section (1) of section 13 of the West Bengal Sales Tax Amendment Act; 1994 (hereinafter referred to as the principal Act); of section 13 of West Ben. (1) in clause (a) , the words and figures "and goods specified in Act XLIX of 1994. Schedule IV" shall be omitted with effect from the Ist day = of November, 1999; (2) in clause (c), the words and figures "and goods specified in Schedule IV shall be omitted with effect from the Ist day of November; 1999. 3 In section 18 of the principal Act,in sub-section (1), for the words Amendment other than those' the words of section including a sale" shall be substituted,and 18 shall be deemed to have been substituted, with effect from the Ist day of April, 1999. 4. In section 20 of the principal Act; in sub-section (2),_ Amendment of section (1) in clause (a) 20. 6 ^ (a) the words, letter and brackets or clause (c); shall be omitted, and 239 The West Bengal Sales Tax (Amendment) Act, 1999. [West Ben. Act (Section 5.) (

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