GOVERNMENT OF WEST BENGAL

GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act III of 1989 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT; 1989. [Passed by the West Bengal Legi islature. [Assent of the Governor was first published in the Caleutta Gazette, Extraordinary; of the 31st March, 1989.] [3lst March, 1989.] An Act to amend the Bengal Finance (Sales Tax) Act; 194] , the West Bengal Sales Tax Act, 1954 and the West Bengal State Tax on Professions; Trades, Callings and Employments Act, 1979. WHEREAS it is expedient to amend the Bengal Finance (Sales Tax Act, 1941, the West Bengal Sales Tax Act; 1954 and the West Bengal Stale Tax on Professions, Trades, Callings and Employments Act; 1979, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Fortieth Year of the Republic of India; by the Legislature of West Bengal, as follows: Ben. Act VI of [941 West Ben. Act IV of 1954 West Ben Act Vlof 1979. 13 (1) This Act may be called the West Bengal Taxation Laws Short title (Amendment) Act; 1989. and commence - (2) It shall come into force on such date as the State Government ment. may; by notification in the Official Gazette, appoint; and different dates may be appointed for different provisions of this Act 2. In the Bengal Finance (Sales Tax) Act; 1941,= Amendmient (1) in section 5, of Ben. Act VI of [941. (a) in sub-section ( 1)x (i) in clause (bb), (A) in sub-clause (i), after the words; figure and letter 'in section 6D, the words by him shall be inserted; (B) in sub-clause (ii). after the words, figure and letter in section 6D, the words by him' shall be inserted; (ii) after clause (bbb), the following clausc shall be inserted: '(bbbb) three per centum of such part of his taxable turnover as represents sales of bicycles and spare parts, accessories

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