15. Liability to pay tax on the transfer of property in goods involved in the execution of works contract
(1) Notwithstanding anything contained elsewhere in this Act, any transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract (hereinafter referred to as contractual transfer) in West Bengal shall be deemed to be a sale of those goods by the person making the transfer and a purchase of those goods by the person to whom such transfer is made.
(2) With effect from the appointed day, every dealer, who is liable on the day immediately before the appointed day to pay tax under section 6D of the Bengal Finance (Sales Tax) Act, 1941, (Ben. Act VI of 1941) and who would have continued to be so liable under the said Act had this Act not come into force, shall, in addition to the tax payable, if any, under any other provisions of this Act, be liable to pay tax on all transfers of property in goods involved in the execution of works contract referred to in sub-section (1) at the rate specified in section 21.
(3) Every dealer to whom the provisions of sub-section (2) do not apply and whose contractual transfer price calculated from the commencement of the year ending on the day immediately before the appointed day exceeds two lakh rupees on the last day of such year shall, in addition to the tax payable, if any, by him under any other provisions of this Act, be liable to pay from such appointed day tax on all transfer of property in goods involved in the execution of works contract referred to in sub-section (1) at the rate specified in section 21.
(4) Every dealer to whom the provisions of sub-section (2) or sub-section (3) do not apply shall, if his contractual transfer price calculated from the commencement of any year exceeds two lakh rupees at any time within such year, be liable, in addition to the tax, if any, payable by him under any other provisions of this Act, to pay tax on all transfer of property in goods involved in the execution of works contract referred to in sub-section (1) effected on and from the date immediately following the day on which such contractual transfer price first exceeds two lakh rupees at the rate specified in section 21.
(5) Every dealer who has become liable to pay tax under sub-section (2), sub-section (3) or sub-section (4) shall continue to be so liable until the expiry of three consecutive years during each of which his contractual transfer price does not exceed two lakh rupees, and on the expiry of such three years, his liability to pay such tax shall cease.
EXPLANATION.-
(6) Every dealer whose liability to pay tax under this section has ceased under sub-section (5) shall, if his contractual transfer price calculated from the commencement of any year again exceeds two lakh rupees at any time within such year, be liable, in addition to the tax, if any, payable by him under any other provisions of this Act, to pay tax on all transfers of property in goods involved in execution of works contract referred to in sub-section (1) effected on and from the date immediately following the day on which such contractual transfer price again first exceeds two lakh rupees at the rate specified in section 21.
(7) The Commissioner, after making such enquiry as he may think necessary and after giving the dealer an opportunity of being heard, shall fix the date on and from which such dealer shall become liable to pay tax under sub-section (3), sub-section (4) or sub-section (6).