WHEREAS it is necessary so to do in the public interest;
NOW, THEREFORE, in exercise of the power conferred by sub- clause (40) of section 2 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the Governor is pleased hereby to specify the following sales which shall not be excluded from the turnover of sales of a dealer :-
The sales referred to above
Sales of goods specified in Part B of Schedule IV by any one of the following dealers out of his purchases made in West Bengal from any other of the following dealers :-
2. This notification shall come into force and shall be deemed to have come into force with effect from the 1st day, May, 1995.
Entry No.6 & 7 inserted w.e.f.1st September, 2004