The West Bengal Sales Tax - Notifications

Body NOTIFICATION No. 1304-F.T., Dated 11th September, 2018.-

WHEREAS the Governor is satisfied that it is necessary so to do in public interest;

NOW, THEREFORE, in exercise of the power conferred by sub-section (2) of section 18 of the West Bengal Sales Sax Act, 1994 (West Ben. Act X7IX of 1994) as amended, (hereinafter referred to as the said Act), the Governor is pleased hereby to exempt the amounts as specified in column (3) of the Table below in respect of payment of aggregate amount of tax, including additional sales tax, payable by a dealer under the said Act for intra-State sales made during the period of three months from the 12th day of September, 2018, of the goods specified in column (2) of the said Sable, subject to the condition that the benefit of such amount of exemption has actually been passed on to the purchaser of such goods:


SI. No. Category of goods Amount of exemption of tax
(1) (2) (3)


High Speed Diesel. One rupee per litre.


Motor Spirit (commonly known as petrol). One rupee per litre.
2. This notification shall come into force with immediate effect.

By order of the Governor,


Additional Secretary to the Government of West Bengal