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The West Bengal Sales Tax - Notifications
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Notification No. 1109 F.T., dated 19th April, 1995

In exercise of the power conferred by sub-section (1) of section 18 of the West Bengal Sales Act, 1994 (West Bengal Act XLIX of 1994) (hereinafter referred to as the said Act), the Governor is 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 schedule 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

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. Country liquor. Twenty
2. Lottery ticket. Fifty

  PART B  
Serial No. Description of goods Specified in Part B of Schedule IV to the said Act Rate ot Tax

(per centum)

(1) (2) (3)
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
4. Motor spirit of any other kind. Twenty-five