West Ben. Act XLIX of 1994.

West Ben. Act XLIX of 1994. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act II of 2000 THE WEST BENGAL SALES TAX (SECOND AMENDMENT) ACT, 2000. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 31st March, 2000.] [31st March, 2000.] 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 Fifty-first Year of the Republic of India, by the Legislature of West Bengal, as follows:- (1) This Act may be called the West Bengal Sales Tax (Second Amendment) Act, zooa Save as otherwise provided, it 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 turnover 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 commencemein. 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 I. (Sections 4-6.) Section 17E of the principal Act shall be omitted. 5. In section 21 of the principal Act, in sub-section (1), for the words and figures "under section 15, shall be levied at the rate of

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