The West Bengal Sales Tax - Notifications
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Body NOTIFICATION No. 1793-F.T., Dated 12th December, 2018.-

WHEREAS the Governor is satisfied that it is necessary so to do in public interest;

NOW, THEREFORE, in exercise of the power conferred by sub-section (2) of section 18 of the West Bengal Sales Sax Act, 1994 (West Ben. Act XLIX of 1994) as amended, (hereinafter referred to as the said Act), and in supersession of this Department Notification No. 1304-F.T. dated the 11th day of September, 2018, the Governor is pleased hereby to exempt the amounts as specified in column (3) of the Table below in respect of payment of aggregate amount of tax, including additional sales tax, payable by a dealer under the said Act for intra-State sales made during the period from 12th September, 2018 (midnight) and upto the up to the 31st day of March, 2020, of the goods specified in column (2) of the said Sable, subject to the condition that the benefit of such amount of exemption has actually been passed on to the purchaser of such goods:

Table

SI. No.	Category of goods	Amount of exemption of tax
(1)	(2)	(3)
1	High Speed Diesel.	One rupee per litre.
2	Motor Spirit (commonly known as petrol).	One rupee per litre.

2. This notification shall come into force with immediate effect.

By order of the Governor,

RAJSEKHAR BANDYOPADHYAY

Additional Secretary to the Government of West Bengal