GOVERNMENT OF WEST BENGAL

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 2Ath January, 2000.] West Ben_ Act XLIX of WHEREAS it is expedient to amend the West Bengal Sales Tax Act, 1994 1994, for the purposes and in the manner hereinafter appearing; AND WHEREAS the Legislative Assembly of the State of West Bengal is notin session and the Governorissatisfied 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. (1) This Ordinance may be called the West Bengal Sales Tax Short title (Amendment) Ordinance, 2000. and commence- menl_ (2) Save as otherwise provided, it shall come into force, and shall be deemed to have come into force, on the Ist day of January, 2000. 2 In section 16 of the West Bengal Sales Tax Act; 1994 (hereinafter Amendment referred to as the principal Act), after the Second proviso, the following of section 16 proviso shall be inserted: of West Ben_ Aci XLIX of 1994, ~Provided also thatthereshallnot beanylevyofsurcharge on the tax payable by & dealer 0n that part of his taxable turnover of sales a8 represents sales of such goods or such class of goods asthe State Government may from timeto time specify by notification. 3. In section 17 of the principal Act,in sub-section (2),in clause (h), Amendment for the words "eight per centum the words "fqur per centum" shall be of section substituted 17. 347 The West Bengal Sales Tax Amendment) Ordinance, 2000. [West Ben. Ord. (Sections 4-6.) Omission of section [7E. 4. Section I7E

Text

Rule TOC