The West Bengal Sales Tax - Notifications
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SCHEDULE E

[See section 123.]

Amendment in the West Bengal Sales Tax Act, 1994

In the West Bengal Sales Tax Act, 1994,-

(a)	in Schedule I, all serial numbers in column (1) and the entries relating thereto in column (2) and column (3) shall be omitted;
(b)	for Schedule IV, the following Schedule shall be substituted:

SCHEDULE IV

[See section 10 and 17(1)(c)]

Goods on sale of which tax is leviable at such rate as may be fixed by notification under section 18 (single-point levy) read with sub-clause (a) of clause 40 of section 2.

Serial No.	Description of goods
(1)	(2)
	PART A
1.	Country liquor.
2.	Lottery ticket.
	PART B
1.	Motor spirit having a flashing point below 24.4 degree Celsius require for use as fuel in aircraft.
2.	Motor spirit having a flashing point at or above 24.4 degree Celsius required for use as fuel in aircraft.
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.
4.	Motor spirit of any other kind.

(ba)	in Schedule VIII, serial No. 1 and the entries relating thereto in column (2) and column (3) shall be omitted
(c)	in Schedule VIIIA, all serial numbers in column (1) and the entries relating thereto in column (2), column (3) and column (4) shall be omitted.