The West Bengal Sales Tax - Notifications
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NOTIFICATION No.401.Dated 18^th February 2005

In exercise of the power conferred by section 104 of the West Bengal Sales Tax Act, 1994 (West Ben. 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,-

(1) in CHAPTER V, in rule 40,-

(a) in clause (a), -

(i) for sub-clause (vii), substitute the following sub-clause:-

"(vii) shaving set, safety razor, razor blade, razor cartridge and shaving brush".

(ii) for sub-clause (viii), substitute the following sub-clauses :-

"(viii) shoe polish including shoe wax, cream and whitener,

(ix) clocks, time-pieces and watches of all types and parts thereof and watch-straps,

(x) furniture, almirahs, and safes, made wholly or principally of aluminium, stainless steel, iron or steel,

(xi) marble, granite, black stone, cudappa stone, Kota stone and any other natural stone, and articles (including tiles) made thereof.

(xii) video cassette tape, audio cassette tape,

(xiii) electrical goods of all kinds used in the generation, transmission, distribution or in connection with the consumption of electricity,

(xiv) footwears of all descriptions excluding hawai chappals, chappals and sandals made of plastic,

(xv) jute goods, except jute carpets,

(xvi) fancy leather goods,

(xvii) hardware goods,

(xviii) readymade garments (other than hosiery goods and garments made of Khaddar or Khadi,

(xix) sanitary wares and sanitary fittings

(xx) cast iron castings,

(xxi) food made from soyabean, commonly known as soya food,

(xxii) bricks,

(xxiii) hosiery goods of all varieties and descriptions,

(xxiv) cotton yarn (excluding cotton yarn in hank) and all non-cotton yarns,

(b) omit clause (aa);

(c) in the Table appended to rule 58, for the words, letters, figures, and brackets" as specified in item of serial No.24 of Schedule IV", substitute the words and figures "as specified in Schedule VIII";

(2) in CHAPTER VI, in the Table appended to rule 63A, after serial No.6 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:-

"(7)

Rice bran

Rice bran oil, and oil cake or deoiled cake thereof";

(3) in CHAPTER XVII, in PART I, in rule 241, in sub-rule (3), for the words" on the date specified in the notice on such other date", substitute the words "on the date specified in the notice or such other date";

(4) in Form 1, for item 14 substitute the following item :-

'14 Nature of business

(Tick which are applicable)";

Manufacturer of goods specified in Schedule

Reseller of goods specified in Schedule

Importer of goods specified in Schedule

Exporter

Engaged in raising coal

Engaged in generation distribution of electrical energy

Works contract

Occupaies of jute shipper of jute

VIII

VIIIA

VIII

VIIIA

VIII

VIIIA

(5) in Form 2, after the words and brackets "manufacture of the following goods in West Bengal for sale in shown in the box below); insert the words and figures "manufacture and/or brings from outside West Bengal ............ Which are goods specified in Schedule VIII;";

(6) in Form 30,-

(a) in paragraph 1,-

(i) after item (ia), insert the following item :-

"(ib)

Your turnover of resales for the year/quarter/month ending on the .............. day of .............................. has been assessed at Rs. ..................................... (in figures) (Rupees..........................................) (in words) and accordingly tax under section 1 amounting to Rs. ................................................... (in figures) (Rupees ..............................................................) (in words).",

(ii) after item (via), insert the following items :-

	"(vib)	The amount of turnover tax payable for the said period has been determined at Rs. ......................................... (in figures) (Rupees ........................................................) (in words) and section 16B,
	(vic)	The amount of tax payable by you for the said period under section 22D in respect of sum of goods specified in schedule VIII has been assessed at Rs ......................... (in figure) (Rupees....................................................) (in words),";

(b) in the last paragraph, in item I, after sub-item (ia), insert the following sub-items :-

"(ib) tax payable under section 16B,

(ic) tax payable under section 18B,

(id) tax payable under section 22D";

(7) in Form 33, in the first paragraph,-

"(ib)

Your turnover of resales for the year/quarter/month ending on the .............. day of .............................. has been assessed at Rs. ..................................... (in figures) (Rupees..........................................) (in words) and accordingly tax under section 18B amounting to Rs. ................................................... (in figures) (Rupees ..............................................................) (in words).",

(b) after item (via), insert the following item :-

(vib)

The amount of tax payable by you for the said period under section 22D has been determined at Rs ............... .................(in figure) (Rupees...............................................) (in words),";

(8) in Form 53, in the second paragraph,-

(a) in item (1), in sub-item (a),-

	(i)	After the words and figures "on which tax is payable under section 17," insert the words, figures and letters "for taxable turnover of sales of goods specified in Schedule VIII turnover of sales of goods specified in Schedule VIII amounting to Rs........................ On which tax is payable under section 22D,";
	(ii)	After the words, figures and letter 'on which turnover tax is payable under section 16B", insert the words, figures and letters", for turnover of resales of Rs....................... On which tax is payable under section 18B,";

(b) in item (6),-

	(i)	After the words, figures and letters "taxable turnover of sales on which tax is leviable under section 17, amounted to Rs. .............................,", insert the words, figures and letters "taxable turnover of sales of goods specified in Schedule VIII on which tax ia leviable under section 22D, amounted to Rs.............................,";
	(ii)	After the words, figures and letter "on which turnover tax is payable under section 16B", insert the words, letters and figures", turnover of resales of Rs........................... On which turnover tax is payable under section 18B,".

2. In this notification.-

(a) clause (1) and clause (2) shall be deemed to have come into force with from the 1st day of September, 2004;

(b) clause (3) shall be deemed to have come into force with effect from the 1st day of April, 2004;