(i) Radio, radio-gramophone, transistor radio, tape recorder, tape player (including any combination of two or more of such goods);
(ii) Dictaphone, electromagnetic recording tape (excluding cassette tape, whether recorded or not).
63. Refrigerator.
64. Shaving set, safety razor, razor blade, razor • cartridge and shaving brush.
44 of 1958. 65. Ship liable to be registered under the Merchants Shipping Act, 1958, all .types of tugs, floating docks, floating cranes, dredgers and barges.
66. Shoe polish including shoe wax, cream and whitener.
67. Soap, which expression shall mean—
(a) toilet soap,
(b) washing soap,
(c) tablet soap,
(d) shaving soap,
(e) medicated soap,
(f) soft soap,
(g) liquid soap,
(h) soap chip or flake,
(i) powdered soap, or
(j) soap of any other description whatsoever, whether or not similar in kind to those mentioned in items (a) to (i), but shall not include jute batching emulsifier.
68. Sound transmitting or wireless reception equipment, instrument and apparatus and any combination thereof including amplifier and loud-speaker but excluding any item separately specified in this Schedule or in any other Schedule.
• 41 The West Bengal Finance Act, 1995.
[West Ben. Act (Section 9.)
Serial Description of goods No.
(1) (2)
69. Spices, namely,—
(a) black and white pepper commonly known as golmarich in whole form;
(b) black and white pepper commonly known as golmarich in broken, ground or powdered or any other form (other than whole form) or of any description whatsoever;
cinnamon or cassia locally known as daruchini of any form or description whatsoever;
(d) cloves locally known as labanga of any form or description whatsoever;
(e) turmeric locally known as haridra or halud in whole form;
(t) turmeric locally known as haridra or halud in broken, ground or powdered or any other form (other than whole form) or of any description whatsoever.
70. Soft drink powder, tablet, crystal or concentrate in liquid form from which non-alcoholic beverage is prepared by adding any potable liquid.
71. Tape deck mechanism.
72. Teleprinter and auxiliary machine, and spare parts, accessories and components thereof.
73. Television set and television monitor.
74. Tile used for roofing.
75. Tractors.
76. Tyres and tubes and flaps of tyres and tubes other than those for bicycles, cycle rickshaws, perambulators and wheel-chairs.
77. Vanaspati, also known as vegetable ghee, and sold under various trade names and descriptions, such as, Dalda, Rasoi, Kusum, Balloon, Pratap, Rath, Prasad, Telephone or any other name or description whatsoever.
78. Varnishes, vegetable paint removers and stainers of all kinds.
(c) 42 The West Bengal Finance Act, 1995.
III of 1995.]
(Section 9.)
Serial Description of goods No.
(1)
(2)
79. Vehicles of all types driven or operated by petrol, diesel or electrical energy except those specified elsewhere in this Schedule or in any other Schedule.
80. Video casette recorder and video casette player.
81. Voltage stabilizer, voltage regulator and voltage controller of all types and descriptions.
82. Wares of all varieties and descriptions, other than pressure cooker and pressure pan made mainly or solely from aluminium.
83. Washing machine.
84. Washing synthetic detergents in any form.
85. Weighing scales and weighing machines of all varieties including machines for filling and weighing of liquid in a container.
86. Yarn, that is to say,—
(i) all non-cotton yarn, other than coir yarn and pure silk yarn;
(ii) coir yarn.
87. Yeast.
PART B
1. Furnace oil.
2. Kerosene oil.
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.";
43 The West Bengal Finance Act, 1995.
[West Ben. Act (Section 9.)
(21) for Schedule V, the following Schedule shall be substituted:— "SCHEDULE V [See section 17(1)(d).]
Goods on sale of which tax is leviable at the rate of seven per centum.
Serial Description of goods No.
(1) (2)
1. Cast iron casting.
2. Clocks, time-pieces and watches of all types and parts thereof.
3. Machineries required in the manufacture of tea.
4. Spectacles.
5. Tea.
6. Umbrella and spare parts and components thereof.".
(22) Schedule VI shall be renumbered as Schedule X, and before Schedule X as so renumbered, the following Schedules shall be inserted:— "SCHEDULE VI [See section 17(1)(e).]
Goods on sale of which tax is leviable at the rate of five per centum.
Serial Description of goods No.
(1) (2)
1. Bicycles and spare parts, accessories and components thereof.
2. Footwears of all descriptions, when sold at a price not exceeding five hundred rupees per pair.
3. Ready-made garments (other than hosiery goods made exclusively of cotton and garments made of khaddar or khadi), sold at a price not exceeding five hundred rupees for each piece of garment.
SCHEDULE VII [See section 17(1)(f).]
Goods on sale of which tax is leviable at the rate of four per centum.
Serial Description of goods No.
(1) (2)
1. Goods referred to in section 14 of the Central Sales Tax Act, 74 of 1956.
1956, excluding those specified in any other Schedule.
2. Jute goods.
3. Raw cinematographic films.
44 The West Bengal Finance Act, 1995.
III of 1995.]
(Section 9.)
SCHEDULE VIII [See section 17(1)(g).]
Goods on sale of which tax is leviable at the rate fixed in column
(3), against the corresponding entry of such goods in column (2) of this Schedule.
Serial No.
Description of goods Rate of tax (per centum)
(1) (2) (3)
1. Gas mantle Three
2. Hosiery goods (other than hosiery goods made exclusively of cotton and woollen hosiery goods). Three
3. Mustard oil, rape oil and mixture of mustard oil and rape oil. Three
4. Rice Three
5. Wheat Three
6. Precious stones including pearls—real, artificial or cultured. Two
7. Gold . Two
8. Silver Two
9. Gold and silver ornaments, whether set with stone or other materials or not, including gold and silver filigree. Two
10. Gold and silver utensils. Two
SCHEDULE IX [See section 17(1)(h).]
Goods on sale of which tax is leviable at the general rate of twelve per centum.
Serial No.
Description of goods
(1) (2)
1. Cinematographic equipments including cameras, projectors and sound-recording and reproducing equipments, and spare parts, accessories and components thereof; lenses, films and parts and accessories required for use therewith, excluding raw cinematographic films.
2. Photographic and other cameras and enlargers, and spare parts, accessories and components thereof; lenses, films and plates, paper and cloth, and other parts and accessories required for use therewith.
3. All other goods not specified in Schedule I, Schedule II, Schedule III, Schedule IV, Schedule V, Schedule VI, Schedule VII, Schedule VIII or in this Schedule.".
45 The West Bengal Finance Act, 1995.
[West Ben. act III of 1995.1 (Sections 10, 11.)
Repeal of West Ben.
Act XX of
1962.
Repeal of West Ben.
Act V of
1972.
10. (1) The West Bengal Taxes on Entry of Goods in Local Areas Act, 1962, shall stand repealed with effect from the 1st day of April,
1995.
(2) Notwithstanding such repeal, anything done or any action taken (including any order made, proceeding commenced or obligation or liability incurred) under the said Act prior to the commencement of this section shall be valid and effective and any proceeding for the levy, collection, assessment or enforcement of tax or imposition of penalty that may have become payable, or any refund that may have arisen therefrom, before the commencement of this section shall be commenced or continued or enforced by the authorities prescribed by or under the said Act so to do, as if the provisions of this section have not come into force.
11. (1) The Taxes on Entry of Goods into Cacutta Metropolitan Area Act, 1972, shall stand repealed with effect from the 1st day of April, 1995.
(2) Notwithstanding such repeal, anything done or any action taken (including any order made, proceeding commenced or obligation or liability incurred) under the said Act prior to the commencement of this section shall be valid and effective and any proceeding for the levy, collection, assessment or enforcement of tax or imposition of penalty that may have become payable, or any refund that may have arisen therefrom, before the commencement of this section shall be commenced or continued or enforced by the authorities prescribed by or under the said Act so to do, as if the provisions of this section have not come into force.
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