In exercise of the power conferred by section 104 of the West Bengal Sales Tax Act, 1994 (West 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 rule 2, in sub-rule (1), in clause (d), in sub-clause (i), omit item (a).

2. This notification shall come into force with immediate effect.