WEST BENGAL ACT XV OF 2004 , Dated 5th January, 2005
[Passed by the West Bengal Legislature]
[Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 5th January, 2005.]
An Act to amend the West Bengal Sales Tax Act, 1994, and the West Bengal Transport Infrastructure Development Fund Act, 2002
Whereas it is expedient to amend the West Bengal Sales Tax Act, 1994, and the West Bengal Transport Infrastructure Development Fund Act, 2002, for the purposes and in the manner hereinafter appearing:
It is hereby enacted in the Fifty-fifth Year of the Republic of India, by the Legislature of West Bengal is follows:-
1. Short title and commencement.-
(1) This Act may be called the West Bengal Taxation Laws (Second Amendment) Act, 2004.
(2) save as otherwise provided, it shall be deemed to have come into force on the 1st day of September, 2004.
2. Amendment of West Ben. Act XLIX of 1994. In the West Bengal Sales Tax Act, 1994.-
(1) in section 2.-
(a) in clause (35), for the words, figures and letter "and additional sales tax payable under section 18A;" the words, figures and letters "additional sales tax payable under section 18A and turnover tax payable under section 18B;" shall be substituted:
(b) in clause (40), for sub-clause (d), the following sub-clause shall be substituted:-
"(d) the sale-prices or the parts of the sale-prices, if any, in respect of sale during such period of goods specified in Schedule VIII, on a prior sale whereof in West Bengal by a registered dealer, who brings such goods into West Bengal from outside or manufactures such goods in West Bengal, tax is shown to the satisfaction of the Commissioner to have been paid at the rate referred to in section 22D;"
(2) in section 17,-
(a) in sub-section (2), after clause(fb), the following clauses shall be inserted:-
"(fc) twenty per centum of such part of his taxable turnover of sales as represents sale 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:
Provided that the provision of this clause shall apply subject to such conditions and restrictions as may be prescribed;
(fd) 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, 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:
Provided that the provision of this clause shall apply subject to such conditions and restrictions as may be prescribed;"
(b) in sub-section (3), in clause (a), in the Explanation to sub-clause (x).-
(i) after the words "such foreign liquor", the words "or country liquor," shall be deemed to have been inserted with effect from the 1st day of January, 2000;
(ii) for the words "such foreign liquor, or country liquor". the words" such country liquor" shall be substituted;
(3) in section 18B.-
(a) in sub-section (1), for clause (b), the following clause shall be substituted with effect from the 1st day of October, 2004.-
(b) every dealer whose turnover of resales of goods during -
(i) the year ended on or after the 1st day of April, 2004. But before the 1st day of October, 2004, exceeds twenty-five lakh rupees on any day during such year, or
(ii) the year ending on or after the 1st day of October, 2004, exceeds twenty-five lakh rupees on any day before he 1st day of October, 2004.
Shall, in addition to tax payable under any other provision of this Act, be liable to pay from the 1st day of October, 2004 a turnover tax on his turnover of resales mentioned in sub-section(4):";
(b) for the Explanation, the following Explanation shall be substituted with effect from the 1st day of October, 2004:-
Explanation .- For the purpose of this section, the expression "turnover of resales", in relation to any period, means the aggregate of sale price or sale prices, if any, of a dealer in respect of sale during such period of goods specfied in Part A of Schedule IV, other than drugs and medicines, which are purchased by him in West Bengal and-
(a) sold by him without doing anything to the goods which may amount to, or result in, a manufacture, or
(b) sold by him otherwise than by way of deemed sale referred in sub-section(1) of section 15.
but does not include any amount separately charged as tax under this section:
(4) in section 22, for the Explanation, the following Explanation shall be substituted:-
Explanation - For the purpose of this section, the expression "reroller" means a dealer who manufactures in West Bengal any item of iron and steel specified in any sub-clause of clause (iv) of section 14 of the Central Sales Tax Act,1956, from any other item of iron and steel falling in the same sub-clause or in any other sub-clause of that clause':
(5) in Section 22D,-
(a) for the words and figures "who is an importer, or manufacturer and is not entitled to enjoy the benefit of exemption from payment of tax, or deferment of payment of tax, or remission of tax payable under section 39, section 40, section 41, section 42, or section 43, of any goods specified in Schedule VIII," the words and figures "who brings into West Bengal from outside any goods specified in Schedule VIII or manufactures such goods in West Bengal" shall be substituted;
(b) for the words "may, at his option, pay, "the words "may, at his option, pay, in such manner, within such time and subject to such conditions and restrictions, as may be prescribed, shall be substituted;
(c) the following Explanation shall be added at the end:-
Explanation - For the purpose of this section, the expression "maximum retail price", in respect of goods specified in Schedule VIII, means the maximum price printed on the package of any goods at which such goods may be sold to the ultimate consumer and includes any tax collected over the price so printed".
(6) in section 25, in sub-section (2), for the words "or who has purchased such goods against the declaration", the words " or against the declaration" shall be deemed to have been substituted with effect from the 1st day of April, 1999;
(7) in section 72, in sub-section (3), in the second proviso, for the word "endorsed", the word "countersigned" shall be substituted:
(8) in Schedule I, in the entry in column(2) against serial No.87 in column (1), after the words" and atta", the words"and rava" shall be deemed to have been inserted with effect from the 1st day of April, 1998;
(9) in Schedule IV, in part A,-
(a) in the entry in column (2) against serial No.127 in column (1), after the words" and atta", the words "and rava" shall be deemed to have been inserted with effect from the 1st day of April, 1998;
(b) the entry in column (2) against serial No.268 in column (1) shall be omitted:
(c) in the entry in column (2) against serial No.275, for the word and figures "Schedule VIII", the words, figures and letter "Schedule VIII or Schedule VIIIA" shall be substituted;
(10) in Schedule VIII, for the heading "Rate of tax", the following heading shall be substituted:-
"Rate of tax
(per centum)";
(11) in Schedule VIIIB.-
(a) for the heading "Rate of tax", the following heading shall be deemed to have been substituted with effect from the 5th day of August, 2003,-
(b) the serial No.2 in column(1) and the entries relating thereto in column(2) and column(3) shall be omitted; (c) in serial No.3 in column (1) and the entries relating thereto in column(2) and column(3) shall be omitted.
3. Amendment of West Ben.Act XXI of 2002.- In the West Bengal Transport Infrastructure Development Fund Act,2002, in section 4, in sub-section(1), in clause(b), for sub-clause (viii), the following sub-clause shall be substituted:-
"(viii) Reliance Petro Marketing Private Limited,".
4. Repeal and Saving.- (1) The West Bengal Taxation Laws (Amendment) Ordinance, 2004 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the West Bengal Sales Tax Act, 1994, or the West Bengal Transport Infrastructure Development Fund Act, 2002, as amended by the West Bengal Taxation Laws (Amendment) Ordinance, 2004, shall be deemed to have been validly done or taken under the West Bengal Sales Tax Act, 1994, or the West Bengal Transport Infrastructure Development Fund Act, 2002 as the case may be, as amended by this Act.