The West Bengal Sales Tax - Notifications
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Body NOTIFICATION NO. 908-F.T.., Dated 13th April,2005

In exercise of the power conferred by sub-section (1) of section 18 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), as subsequently amended, (hereinafter referred to as the said Act) and in supersession of this Department Notification No. 1109-F.T., dated the 20th April, 1995, the Governor has been pleased hereby to fix in respect of goods included in Schedule IV to the said Act and specified in column (2) of the Table below, the rate specified in column (3) of the said Table as the rate at which tax under the said Act shall be paid by a dealer on his taxable turnover of sales :-

TABLE

PART A

Serial No.	Description of goods Specified in Part A of Schedule IV to the said Act	Rate ot Tax (per centum)
(1)	(2)	(3)
	PART A
1.	Omitted w.e.f 31st May, 2006
2.	Omitted 31st March, 2007
3.	Rectified spirit and Extra Neutral Alcohol (ENA).
	PART B
Serial No.	Description of goods Specified in Part B of Schedule IV to the said Act	Rate ot Tax (per centum)
1.	Motor spirit having a flashing point point 24.4 degree Celsius required for use as fuel in aircraft.	Twenty
2.	Motor spirit having a flashing point at or above 24.4 degree Celsius required for use as fuel in aircraft.	Twenty-five
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.	Seventeen per Centum of taxable turnover of sales or seven rupees and seventy paise per litre of taxable sales, whichever is higher
4.	Motor spirit of any other kind.	Twenty-five per centum of taxable turnover of sales or thirteen rupee, and twelve paise per litre of taxable sales, whichever is higher

2. This notification shall be deemed to have come into force with effect from the 1st day of April, 2005.