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The West Bengal Sales Tax - Schedules
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SCHEDULE IV

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

Goods on sale of which tax is leviable at suc rate as may be fixed by notification under section 18 (Single Point Levy) read with sub-clause (A) of clause 40 of section 2

PART - B

Sl. No. Description of goods
(1) (2)
1.

Furnace oil When-

(i) sold to a registered dealer for use by him directly in the manufacture in West Bengal of taxable goods or newspapers for sale.

(ii) sold to a registered dealer engaged in the business of raising coal for use by him directly in connection with the raising of coal for sale.
(iii) sold to a licensed undertaking supplying electrical energy for use by it directly in the generation or distribution of electrical energy.
2.

 Kerosene oil When-

(i) sold through public distribution system.

(ii) sold otherwise than through public distribution system.
3. Motor spirit having a flashing point below 24.4-degree Celsius, required for use as fuel in aircraft.
4. Motor spirit having a flashing point at or above 24.4 degree celsius, required for use as fuel in aircraft.
5. Motor spirit other than motor spirit referred to in items 3 and 4, having a flashing point at or above 24.4 degree celsius.
6. Motor spirit of any other kind
7. Mineral turpentine oil