THE WEST BENGAL TAXATION LAWS (AMENDMENT) ORDINANCE, 2017.

West Bengal Ordinance No. Ill of 2017

Whereas it is expedient to amend the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) and the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), for the purposes and in the manner hereinafter appearing;

And whereas the Legislative Assembly of the State of West Bengal is not in session and the Governor is satisfied 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. Short title and commencement.

(1) This Ordinance may be called the West Bengal Taxation Laws (Amendment) Ordinance, 2017.

(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

2 Amendment of West Ben. Act XLIX of 1994.

2. In the West Bengal Sales Tax Act, 1994, in section 2, for clause (13), the following clause shall be substituted:-

'(13) "goods" includes all kinds of movable property other than goods leviable to tax under the West Bengal Goods and Services Tax Ordinance, 2017;'. 2017 °'d

3. Amendment of West Ben Act XXXVII of 2003.

In the West Bengal Value Added Tax Act, 2003, in section 2, in clause (15), after sub-clause (cc), the following sub-clause shall be inserted:-

"(ccc) goods leviable to tax under the West Bengal Goods and Services Tax Ordinance, 2017,".

By order of the Governor,

MADHUMATI MITRA,

Secy. to the Govt. of West Bengal,

Law Department.