( 1 ) Notwithstanding anything contained elsewhere in this Act, Incidence of every dealer, who is liable on the day immediately before the appointed turnover tax.
day to pay turnover tax under—
(a) the Bengal Finance (Sales Tax) Act, 1941,
(b) the West Bengal Sales Tax Act, 1954, or
(c) the West Bengal Motor Spirit Sales Tax Act, 1974, and who would have continued to be so liable under the said Act or Acts had this Act not come into force, shall, in addition to the tax payable under any other provisions of this Act, be liable to pay turnover tax with effect from the appointed day at the rate specified in sub-section (2) of section 22 on such part of his gross turnover of sales as is specified in sub-section (1) of that section.
465 The West Bengal Sales Tax Act, 1994.
[West Ben. Act (Chapter Hi—Incidence and levy of tax and rate of tax.—Section 16.)
(2) Every dealer to whom the provisions of sub-section (1) do not apply and whose aggregate of the gross turnover under the Bengal Finance (Sales Tax) Act, 1941 and the gross turnover under the West Bengal Sales Tax Act, 1954, or the turnover of sales under the West Bengal Motor Spirit Sales Tax Act, 1974, calculated from the commencement of the year ending on the day immediately before the appointed day, exceeds twenty-five lakh rupees on the last day of such year, shall, in addition to the tax payable by him under any other provisions of this Act, be liable to pay from such appointed day a turnover tax at the rate specified in sub-section (2) of section 22 on such part of his gross turnover of sales as is specified in sub-section (1) of that section.
(3) Every dealer to whom the provisions of sub-section (1) or subsection (2) do not apply and whose gross turnover of sales calculated from the commencement of any year ending on or after the appointed day exceeds twenty-five lath rupees at any time within such year, shall, in addition to the tax payable by him under any other provisions of this Act, be liable to pay, with effect from the date immediately following the day on which such gross turnover of sales first exceeds twenty-five lath rupees, a turnover tax at the rate specified in sub-section (2) of section 22 on such part of his gross turnover of sales as is specified in subsection (1) of that section.
(4) Every dealer, who has become liable to pay the turnover tax under sub-section (1), sub-section (2) or sub-section (3), shall continue to be so liable until the expiry of three consecutive years during each of which his gross turnover of sales does not exceed twenty-five lakh rupees and, on the expiry of such three years, his liability to pay the turnover tax shall cease.
Explanation.—In computing the period of three consecutive years referred to in sub-section (4) in respect of a dealer who has become liable to pay turnover tax under sub-section (1), the year or years, if any, which expired before the appointed day during each of which the aggregate of his gross turnover under the Bengal Finance (Sales Tax) Act, 1941 and the gross turnover under the West Bengal Sales Tax Act, 1954, or the turnover of sales under the West Bengal Motor Spirit Sales Tax Act, 1974, did not exceed twenty-five lakh rupees, shall be included.
(5) Every dealer, whose liability to pay the turnover tax under this section has ceased under the provisions of sub-section (4), shall, if his gross turnover of sales calculated from the commencement of any year again exceeds twenty-five lakh rupees at any time within such year, be liable to pay, with effect from the date immediately following the day on which such gross turnover of sales again first exceeds twenty-five lakh rupees, a turnover tax at the rate specified in sub-section (2) of section 22 on such part of his gross turnover of sales as is specified in subsection (1) of that section.
Ben. Act VI of 1941.
West Ben.
Act IV of
1954.
West Ben.
Act XI of
1974.
466 The West Bengal Sales Tax Act, 1994.
XLIX of 1994.]
(Chapter 111.—Incidence and levy of tax and rate of tax.—Section 17.)