The West Bengal Sales Tax - Schedules
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Body

SCHEDULE IV

[See section 10 and 17(1)(c)]

Goods on sale of which tax is leviable at suc rate as may be fixed by notification under section 18 (Single Point Levy) read with sub-clause (A) of clause 40 of section 2

PART - B

Sl. No.	Description of goods
(1)	(2)
1.	Motor spirit having a flashing point below 24.4-degree Celsius, required for use as fuel in aircraft.
2.	Motor spirit having a flashing point at or above 24.4 degree celsius, required for use as fuel in aircraft.
3.	Motor spirit other than motor spirit referred to in items 1 and 2, having a flashing point at or above 24.4 degree celsius.
4.	Motor spirit of any other kind