In exercise of the power conferred by section 104 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the Governor is pleased hereby to make the following amendment in the West Bengal Sales Tax Rules, 1995, as subsequently amended (hereinafter referred to as the said rules) :-
Amendment
In the said rules, in CHAPTER V, in rule 35, in sub-rule (1), in the Table, after serial No. 17 in column (1) and the entries relating thereto in column (2) and column (3), insert the following serial No. in column (1) and entries relating thereto in column (2) and column (3), respectively :-
2. This notification shall be deemed to have come into force with effect from the 13th day of September, 2002.