(1) Subject to the provisions of sub-section (2) or sub-section (2A), as the case may be the tax payable by a dealer, who is liable to pay tax under section 9, section 10 or sub-section (3) of section 27 on his taxable turnover of sales, shall be levied-
(b) at the rate of fifteen per centum of such part of his taxable turnover of sales as represents sales of any goods specified in Schedule III.
PROVIDED that the tax payable by the Canteen Stores Department of the Government of India or the Regimental or Unit-run canteen at attached to the military units in West Bengal shall be levied at the rate of seven per centum of such part of its taxable turnover of sales as represents sales of any goods included in Schedule III when an officer, not below the rank of a Commanding Officer, certifies in writing that such goods have been sold to the members of the Defence Forces of India ;
(c) at such rate as may be fixed by the State Government under section 18 on such part of his taxable turnover of sales as represents sales of any goods specified in Schedule IV ;
(d) at the rate of seven per centum of such part of his taxable turnover of sales as represents sales of any goods specified in Schedule V ;
(e) at the rate of five per centum of such part of his taxable turnover of sales as represents sales of any goods specified in Schedule VI ;
(f) at the rate of four per centum of such part of his taxable turnover of sales as represents sales of any goods specified in Schedule VII ;
(g) at the rate fixed in column (3), against the corresponding entry of goods in column (2), of Schedule VIII on such part of his taxable turnover of sales as represents sales of any such goods;
(gg) at the rate fixed in sub-column (b) of column (3), against the corresponding entry of goods in column (2), of Schedule VIIIA on such part of his taxable turnover of sales as represents sales of any such goods:
PROVIDED that where a registered dealer makes sale of any goods mentioned in column (2) of Schedule VIIIA to any other registered dealer in West Bengal for resale, the tax payable by the registered dealer in respect of such sale shall be levied at the rate specified in sub-column (a) of column (3), against the corresponding entry of such goods in column (2), of the said Schedule.
PROVIDED FURTHER that the tax payable at the rate fixed under the first proviso shall not be admissible unless the registered dealer selling such goods issues a declaration referred to in sub-section (2A) of section 17, duly filled up and signed by him, to the purchasing registered dealer to whom such goods have been sold.
EXPLANATION.- For the purposes of this clause, the entry "Zero", wherever it occurs in column (3) of Schedule VIIIA, shall be deemed to be within the meaning of the expression at the rate fixed in column (3).
(h) at the general rate of twelve per centum of such part of his taxable turnover of sales as represents sales of any goods specified in Schedule IX.
(2) The tax payable by a dealer under this section shall, subject to the conditions referred to in the provisos, be levied on his taxable turnover of sales at the rate of -
(a)(ii) four per centum of such part of his taxable turnover of sales as represents sales of plant and machinery to any person for sale, referred to in sub-clause (c) of clause (30) of section 2 of such goods by him in West Bengal :
PROVIDED that the provisions of this sub-clause shall apply subject to such conditions and restrictions as may be prescribed;
(iii) two per centum of his taxable turnover of sales as represents sales to a registered dealer of goods, other than goods referred to in section 14 of the Central Sales Tax Act, 1956 (74 of 1956), specified in the certificate of registration of such dealer, as being intended for sale of goods within the meaning of sub-section (1) of section 15 involved in the execution of works contract of the class or classes specified in the certificate of registration of the dealer to whom the goods are sold;
(iiia) four per centum of his taxable turnover of sales as represents sales to a registered dealer of machinery, equipments, instruments or tools as being intended for use by such dealer in connection with the execution of works contract of the class or classes specified in his certificate of registration;
(b)(i) four per centum of such part of his taxable turnover of sales as represents sales to a registered dealer of goods, other than goods specified in Part B of schedule IV, of the class or classes specified in the certificate of registration of such dealer, as being intended for use by him directly in the manufacture in West Bengal of goods other than taxable goods, or newspapers for sales, other than the sale referred to in section 15, by him in West Bengal, and of containers and other materials for the packing of goods of the class or classes so specified;
(ii) three per centum of such part of his taxable turnover of sales as represents sales to a registered dealer of goods, other than-
(A) gold and silver,
(B) mustard oil, rape oil and mixture of mustard oil and rape oil,
(C) rice and wheat,
(D) goods specified in Part B of Schedule IV, or
(E) goods specified in Schedule II,
of the class or classes specified in the certificate of registration of such dealer, as being intended for use by him directly in the manufacture in West Bengal of taxable goods or newspapers, for sales, other than the sale referred to in section 15, by him and of containers and other materials for the packing of goods of the class or classes so specified;
(c) three per centum of such part of his taxable turnover of sales as represents sales to a registered dealer of containers and other materials, excluding the goods specified in Schedule II, for the packing of goods which are intended for use by him in the packing in West Bengal of taxable goods or newspapers, imported into West Bengal, or manufactured by him in West Bengal, for sale, other than the sale referred to in section 15, by him ;
(ca) four per centum of such part of his taxable turnover of sales as represents sales to a registered dealer of containers and other materials for the packing of goods which are intended for use by him in the packing in West Bengal of goods, other than taxable goods or newspapers, manufactured by him in West Bengal, for sale, other than the sales referred to in section 15, by him in West Bengal;
(d) five per centum of such part of his taxable turnover of sales as represents sales to a registered dealer, engaged in the business of raising coal, of goods, other than gold and goods specified in Schedule II or in Part B of Schedule IV, of the class or classes specified in the certificate of registration of such dealer, as being required for use by him directly in connection with the raising of coal for sale, and of containers and other materials for the packing of such goods ;
(e) three per centum of such part of his taxable turnover of sales as represents sales to any undertaking supplying electrical energy under a licence or sanction granted or deemed to have been granted in accordance with the provisions of the Indian Electricity Act, 1910, (9 of 1910) or under the authority of any other law for the time being in force, or the West Bengal Rural Energy Development Corporation Limited (A Government of West Bengal Undertaking) of goods, other than gold and goods specified in Schedule II or in Part B of Schedule IV, required for use by it directly in the generation or distribution of such energy, either wholly in West Bengal or partly in West Bengal and partly in any place outside West Bengal, and of containers and other materials for the packing of such goods ;
(f) four per centum of such part of his taxable turnover of sales as represents sales of goods, other than goods specified in Part B of Schedule IV, to Government or a Corporation or undertaking established by Government under the Road Transport Corporations Act, 1950 (64 to 1950) or the Darjeeling Gorkha Hill Council constituted under the Darjeeling Gorkha Hill Council Act, 1988 or a Zilla Parishad or a Panchayat Samiti or an local authority.
(fa) four per centum of such part of his taxable turnover of sales as represents sales of goods, other than goods specified in Part B of schedule IV, to the Bharat Sanchar Nigam Limited:
PROVIDED that the provisions of this clause shall apply subject to such conditions and restrictions as may be prescribed;
(fb) four per centum of such part of his taxable turnover of sales as represents sales of goods, other than goods specified in Part B of schedule IV, to the Calcutta Tramways Company (1978);
Provided that the provision of this clause shall apply subject to such conditions and restrictions as may be prescribed;
(fc) omitted w.e.f 1st January, 2005
(fd) (i) Fifteen per centum of such part of his taxable turnover of sales as represents sales of foreign liquor specified in serial No. 2 of Schedule VIII effected during the period from the 1st day of September, 2004 to the 31st day of December, 2004 by Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteen attached to the military units in West Bengal to the members of the Defence Forces of India;
Twenty per centum of such part of his taxable turnover of sales as represents sales of foreign liquor specified in serial No. 2 of Schedule VIII effected on and from the 1st day of January, 2005 by Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteen attached to the military units in West Bengal to the members of the Defence Foreces of India :
Provided that the provisions of this clause shall apply subject to such conditions and restrictions as may be prescribed;
(ff) four per centum of such part of his taxable turnover of sales as represents sales of scientific instruments to educational and research institutions;
(h) four per centum of such part of his taxable turnover of sales as represents sales, referred to in sub-clause (c) of clause (30) of section 2
(hh) two per centum of such part of his taxable turnover of sales as represents sales of powdered milk to dairies in West Bengal for use in reconstitution of milk in West Bengal by such dairies:
(hhh) three per centum of such part of his taxable turnover of sales as represents sales of molasses to a dealer for use by him directly in the manufacturing in West Bengal of feed for cattle, pig or poultry, subject to such conditions and restrictions as may be prescribed;
PROVIDED that the provisions of sub-clause (iii) or sub clause (iiia) of clause (a) shall not apply to any sale referred to therein unless the dealer selling the goods furnishes in the prescribed manner a declaration containing prescribed particulars in the prescribed form obtainable in such manner and subject to such conditions and restrictions as may be prescribed, from the prescribed authority, duly filled up and signed by the registered dealer to whom the goods are sold :
PROVIDED FURTHER that the provisions of clause (b), clause (c), clause (ca), clause (d) and clause (e) shall not apply to any sale referred to therein unless the dealer selling the goods furnishes in the prescribed manner a declaration containing prescribed particulars in the prescribed form, obtainable in such manner and subject to such conditions and restrictions as may be prescribed, from the prescribed authority, duly filled up and signed by the registered dealer to whom, or by the owner or representative of the undertaking to which, the goods are sold :
EXPLANATION.- In this sub-section, -
(a) "gold" means gold of a fineness not below ninety per centum ;
(b) "taxable goods" means goods other than goods sales of which are tax-free under section 24.
(2A) Notwithstanding the rate of tax fixed under clause (gg) of sub-section (1), in column (3), against the corresponding entry of goods in column (2), of Schedule VIIIA, and subject to the provisions of sub-clause (viiia) of clause (a) of sub-section (3), the tax payable by a registered dealer shall be levied on such part of his taxable turnover, of sales as represents sales of such goods, other than those referred to in sub-clause (c) of clause (30) of section 2, at the rate of tax fixed in column (4), against the corresponding entry of goods in column (2), of the said schedule, where he proves to the satisfaction of the Commissioner that such goods have been purchased by him in West Bengal on payment of tax at the rate specified in sub-column (a) of column (3), for resale, on or after the date on which such goods are specified in such schedule from a registered dealer and, except in the case of such sales of such goods as may be prescribed, furnishes in the prescribed manner a declaration containing prescribed particulars in the prescribed form, obtainable in such manner and subject to such conditions and restrictions as may be prescribed, from the prescribed authority, duly filled up and signed by the registered dealer from whom such goods are purchased.
(3) In this Act, the expression "taxable turnover of sales" means, in the case of a dealer who is liable to pay tax on sales of goods under section 9, section 10 or sub-section (3) of section 27, that part of his gross turnover of sales during any period which remains after deducting therefrom-
(a) his turnover of sales during that period as represents-
(i) sales of goods declared tax-free under section 24 ;
(iii) sales of goods which are shown to the satisfaction of the Commissioner not to have taken place in West Bengal, or to have taken place in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956, or in the course of import of the goods into, or export of the goods out of, the territory of India within the meaning of section 5 of that Act ;
(iv) sales of rice or wheat, referred to in section 14 of the Central Sales Tax Act, 1956, on a prior sale whereof in West Bengal due tax is shown to the satisfaction of the Commissioner to have been paid ;
(v) sales of rice and wheat purchased whereof are shown to the satisfaction of the Commissioner to have been made by him in West Bengal from a registered dealer ;
(viii) sales of goods referred to in section 39;
(viiia) sales of goods specified in Schedule VIIIA, on a prior sale whereof in West Bengal by a registered dealer due tax under sub-section (2A) of this section, or sub-section (3) of section 25 has been paid:
PROVIDED that the provisions for deduction of turnover of sales of a dealer under this sub-clause shall not apply unless the dealer making such sales produces before the Commissioner evidence of sales made to him in West Bengal by a registered dealer and furnishes in the prescribed manner a declaration containing prescribed particulars in the prescribed form, duly filled up and signed by the registered dealer, from whom such goods are purchased;
(viiib) sales of goods specified in Schedule VIIIA, on a prior sale whereof in West Bengal by a registered dealer due tax at the rate specified in sub-column (b) of column (3) of that Schedule is shown to the satisfaction of the Commissioner to have been paid;
(ix) sales of country liquor as specified in Schedule IV purchases whereof are shown to the satisfaction of the Commissioner to have been made by him in West Bengal from a registered dealer, other than a registered dealer who has liability to make payment of excise duty as required by the Bengal Excise Act, 1909, but has not made payment of such excise duty payable by him in respect of such goods;
(x) sales of country liquor as specified in Schedule IV when the registered dealer selling such goods has liability to make payment of excise duty as required by the Bengal Excise Act, 1909, but has not made payment of such excise duty payable by him in respect of such goods;
EXPLANATION :- For the removal of doubt, it is hereby declared that no turnover of sales representing sales of country liquor referred to in sub-clause (ix) or sub-clause (x) by a registered dealer shall be deducted under that sub-clause where the registered dealer selling such country liquor makes payment of excise duty in respect of such goods under the Bengal Excise Act, 1909.
(xa) Sales of foreign liquor specified in serial No. 2 of Schedule VIII, to Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteen attached to the military units in West Bengal by a dealer who manufactures such foreign liquor in West Bengal :
Provided that the provisions of this sub-clause shall apply subject to such conditions and restrictions as may be prescribed.
(xi) such other sales on such conditions and restrictions as may be prescribed; and
(b) the amount arrived at by applying the formula-
PROVIDED that while making deduction on the basis of the above formula, the amount charged and collected by way of tax on sales separately, if not already included in the gross turnover of sales, shall be added to it.
Provided further that where tax has been charged and collected on sales other than on the basis of rate of tax in per centum on the sale price, the amount of deduction under clause (b) shall be the sum total of the amounts charged and collected by way of tax on sales separately in respect of turnover of sales liable to be taxed at different rates
EXPLANATION.- Where the turnover of sales of a dealer is taxable at different rates, the formula as aforesaid shall be applied separately in respect of each part of the turnover of sales liable to be taxed at different rates.
(4) (a) Notwithstanding anything contained in the first proviso or the second proviso to sub-section (2) or the proviso to sub-clause (ii) of clause (a) of sub-section (3), if the Commissioner, on an application made by a dealer and after making such enquiries as he may consider necessary, is satisfied that the dealer is not in a position to furnish all or any of the declarations referred to in the said provisos on account of the loss of such declaration or declarations due to fire or flood beyond the control of such dealer and the application of the said provisos will cause undue hardship to such dealer, the Commissioner may, by order in writing, exempt such dealer from furnishing such declaration or declarations, subject to such conditions as may be prescribed and to such further conditions, if any, as may be specified by the Commissioner in the order.
(b) Any order passed by the Commissioner under clause (a) shall be final.
(5) (a) Notwithstanding anything contained in the first proviso, or the second proviso, to sub-section (2), or the proviso to sub-clause (ii) of clause (a) of sub-section (3), if the Commissioner, on an application made by a dealer and after making such enquiries as he may consider necessary, is satisfied that the said dealer is not in a position to furnish all or any of the declarations referred to in the said provisos for supporting his claims in respect of his sales to any Government undertaking wholly owned by the Central Government or a State Government, being a registered dealer, on account of permanent discontinuance or closure of business in West Bengal of such Government undertaking on or before the 31st day of March, 2006, and that the application of the said provisos will cause undue hardship to him, the Commissioner may, by an order in writing, exempt such dealer from furnishing such declaration or declarations, subject to such conditions and restrictions as may be prescribed and subject to such other conditions as may be specified by the Commissioner in his order.
(b) If the Commissioner considers it necessary for allowing a dealer exemption from furnishing declaration under clause (a), he may require any Government undertaking as aforesaid to which the goods have been sold, to produce and explain its accounts, records and documents in respect of such sales made to it.
(c) An order passed by the Commissioner under clause (a) shall be final;
EXPLANATION.- For the purposes of sub-section (2) or sub-section (2A) or sub-section (3), the expressions "for resale by him in West Bengal" and "for sales by him in West Bengal", with their grammatical variations, shall include a sale in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956, (74 of 1956) and a sale in the course of the export out of the territory of India within the meaning of section 5 of that Act.