(7) This Act may be called the West Bengal Tax Act, 1954.
Sales Short titlo, oxtent and
(2) It extends to the whole of West Bengal. com
(3) It shall come into force immediately on Bengal Cigarettes Taxation operate.
the West menco ment. Weet Ben, Ord. I of
1954.
Ordinance, 1954, ceasing to 2 ln this Act, unless there is anything repugnant in the Dofinitions.
subject or context,
(a) "cigarettes'" include smoking mixtures ready for use in rolling cigarettes or for use in tobacco pipes, but do not include bidis;
(6) "dealer" means auy person who sells cigarettes manufactured, made or processed by him in West Bengal, or brought by him into West Bengal fron1 any place outside West Bengal for the purpose of sale in West Bengal;
(c) "prescribed" means preseribed by rules made under this Act;
(d) "sale-price" used in relation to a dealer means the amount of the money consideration for the sale of cigarettes manufactured, made or processed by him in West Bengal, or brought by him into West Bengal from any place outside West Bengal for the purpose of sale in West Bengal, less any sun allowed as cash discount according to trade prac tice, but includes any sum charged for containers or other materials for the packing of cigarettes;
(e) turnover" used in relation to any period means the aggregate of the sale-prlces or parts of sale-prices receivable by a dealer or, if a dealer so elects.
actually received by him, during such period after deducting-
(i) the amount, if any, refunded by him in respect of any cigarettes returned by purchasers within such period, and The West Bengal Sales Tan Act, 1954.
[West Ben. Act (Sections 35.)
(ii) two and three quarter per centum of the aggregate hereinbefore referred to, after deduction therefrom of the amount, if any, under subelause (i):
Provided that an election as aforesaid once made shall not be altered except with the of the prescribed authority and on 8uch terms and conditions as he may think fit to impose.
permission