West Ben. Act XLIX of 1994.

0 West Ben. Act XLIX of 1994. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act III of 1996 THE WEST BENGAL SALES TAX (AMENDMENT) ACT, 1996. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 20th March, 1996.] [20th March, 1996.] 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-seventh 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, 1996. (2) Section 1 and clause (b) of section 2 shall be deemed to have come into force on the 1st day of May, 1995; clause (a) of section 2, section 4 and section 6 shall be deemed to have come into force on the 1st day of November, 1995; and the remaining provisions of this Act shall come into force on such date, or shall be deemed to have come into force on such date not earlier than the 1st day of May, 1995, as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act. 2. In the West Bengal Sales Tax Act, 1994 (hereinafter referred to as the principal Act), in section 2,— (a) in clause (35), after the words and figures "surcharge payable under section 16", the words, figures and letter "and additional sales tax payable under section 18A" shall be inserted; (b) in clause (40), in sub-clause (a), after the words "in West Bengal," the words "but excluding such sales as the State Government may, by notification, specify," shall be inserted. Short title and commencement. Amendment of sect

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