(1) This Act may be called the West Bengal Motor Spirit Sales Tax Act, 1974.
(2) It extends to the whole of West Bengal.
(3) It shall come into forceon such date as the State Government may, by notification in the Official Gazette, appoint.
2. In this Act, unless the context otherwise requires,— Definitions.
(a) "dealer" means any person who sells motor spirit manufactured, made or processed by him in West Bengal, or brought by him into West Bengal from any place outside West Bengal or obtained by him in West Bengal otherwise than by purchase and includes the manager or agent of any person who resides outside West Bengal and sells such motor spirit in West Bengal;
(b) "motor spirit" means any liquid or admixture of liquids which is ordinarily used directly or indirectly as fuel for a motor vehicle or stationary internal combustion engine;
Explanation.—In this Act, the expression "motor vehicle" includes any means of carriage conveyance or transport, by land, air or water;
(c) "prescribed" means prescribed by rules made under this Act;
Short title, extent and commencement 33 The West Bengal Motor Spirit Sales Tax Act, 1974.
[West Ben. Act Taxing authority.
Liability to payment of tax.
(Sections 3, 4. )
(d) "sale price" means the amount payable to a dealer as valuable consideration for the sale of motor spirit, less any sum allowed as cash discount according to ordinary trade practice, but including any sum charged for anything done by the dealer in respect of the motor spirit at the time of, or before, delivery thereof, other than the cost of freight or delivery, when such cost is separately charged;
(e) "turnover of sales", used in relation to any period, means the aggregate of the sale prices or parts of sale prices received and receivable by a dealer during such period, after deducting the amount, if any, refunded by the dealer in respect of any motor spirit returned by the purchaser within three months from the date of sale and the amount, if any, charged separately as tax under this Act by such dealer.