The West Bengal Sales Tax - Notifications
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Body NOTIFICATION No. 796-F.T., Dated 30th September, 2020

WHEREAS the draft amendment to Schedule VIII of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) as subsequently amended (hereinafter referred to as the said Act) was notified, vide notification no. 745-F.T., dated the 16th day of September, 2020, as required under section 25 of the said Act, inviting objections or suggestions within a period of fourteen days from such notification from persons likely to be affected thereby;

AND WHEREAS no objection or suggestion has been received till date;

NOW, THEREFORE, in exercise of the power under section 25 of the said Act, the Governor is pleased to make the following amendment in Schedule VIII to the said Act: -

Amendment

In the said Act, in Schedule VIII, in the entries in column (2) and in column (3) against serial No. 2 in column (1), for the entries in column (2) and column (3) against item (i), substitute the following entries in column (2) and column (3), respectively:-

"(i) where the goods being -
(a) beer and other similar potable fermented liquors are sold by manufacturer or wholesaler to retailers or others;	Zero;
(b) foreign liquor of any description other than (a) above are sold by wholesaler to retailers or others;	Thirty; ".

2. This notification shall come into force with effect from the 1st day of October, 2020.

By order of the Governor,

RAJSEKHAR BANDYOPADHYAY

Additional Secretary to the Government of West Bengal.