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The West Bengal Sales Tax - Schedules
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Body

SCHEDULE VIII

[See Section 17(1)(g)]

Goods on sale of which tax is payable at the rate fixed in column (3), against the corresponding entry of such goods in column (2), of this Schedule

Serial No. Description of goods Rate of tax

(per centum)

1 2 3
1 Omitted w.e.f 1st April, 2005  
2 Foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liqueur, cordials, bitters, and wines, or a mixture containing any of these, as also beer, ale, porter, cider, perry and other similar potable fermented liquors-  
(i) where additional excise duty or pass fee has been paid under the Bengal Excise Act, 1909 (Ben Act V of 1909) ; Zero
(ii) where no additional excise duty or pass fee has been paid under the Bengal Excise Act, 1909. Fifty
3 Country liquor-  
(i) where additional excise duty has been paid under the Bengal Excise Act, 1909; Zero
(ii) where no additional excise duty has been paid, under the Bengal Excise Act, 1909. Twenty