In exercise of the power conferred by the second proviso to sub-section (1) of section 45A of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994 ) (hereinafter referred to as the said Act), the Governor is pleased hereby to specify that the provisions of sub-section (1) of the said section shall not apply to the registered dealers of the following class of business or trade:-

A. Manufacture of bricks, including jhama and brick-bats (other than fire bricks);

B. Execution of works contract, as defined in clause (42) of section 2 of the said Act.

C. Club as referred to in Explanation I to clause (10) of section 2 of the said Act.

2. This notification shall come into force, and shall be deemed to have come into force, on the 1st day of April. 1999.