In exercise of the power conferred by section 104 of the West Bengal Sales Tax Act, 1994 (West Ben. 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 CHAPTER V, in rule 34, in sub-rule (2),-

(1) in item (h), for the words "Haldia Petrochemicals Limited, and", substitute the words "Haldia Petrochemicals Limited,";

(2) after item (i), insert the following items :-

"(j) Essar Oil Limited,

(k) Oil and Natural Gas Corporation, and'

(l) Bongaigaon Refinery & Petrochemicals Limited,".

2. This notification shall be deemed to have come into force with effect from the 1st day of April, 2006.