(1) Subject to the provisions of sub-section (2), the tax payable by a dealer, who is liable to pay tax under section 9, section 10 or subsection (3) of section 27 on his taxable turnover of sales, shall be levied—
(a) at the rate of fifteen per centunt of such part of his taxable turnover of sales as represents sales of any goods specified in Schedule II:
Provided that the tax payable by the Canteen Stores Department of the Government of India or the Regimental or Unit-run canteen attached to the military units in West Bengal shall be levied at the rate of five per centum of such part of its taxable turnover of sales as represents sales of any goods included in Schedule II when an officer, not below the rank of a Commanding Officer, certifies in writing that such goods have been sold to the members of the Defence Forces of India;
(b) at the rate of four per centum of such part of his taxable turnover of sales as represents sales of any goods specified in column (2) of Schedule III, subject to the conditions or exceptions, if any, set out in the corresponding entry in column (3) thereof;
(c) at such rate as may be fixed by the State Government under section 18 on such part of his taxable turnover of sales as represents sales of any goods specified in Schedule IV;
(d) at the rate fixed in column (3) of Schedule V against the corresponding entry of goods in column (2) on such part of his taxable turnover of sales as represents sales of any such goods.
(2) The tax payable by a dealer under this section shall, subject to the conditions referred to in the provisos, be levied on his taxable turnover of sales at the rate of—
(a) one per cemum of such part of his taxable turnover of sales as represents sales to a registered dealer of goods, other than—
(i) gold,
(ii) bicycles and spare parts, accessories and components thereof, 74 of 1956.
(iii) goods referred to in section 14 of the Central Sales Tax Act, 1956,
(iv) foreign liquor as specified in serial No. 13 of Schedule II, Levy and rates of tax on sale.
467 The West Bengal Sales Tax Act, 1994.
[West Ben. Act (Chapter 1H.—Incidence and levy of tax and rate of tax.—Section 17.)
(v) goods specified in Schedule IV, or
(vi) such other goods as the State Government may, by notification, specify under clause (i).
of the class or classes specified in the certificate of registration of such dealer as being intended for resale, other than by way of sale referred to in sub-clause (c) of clause
(30) of section 2 or in section 15, by him in West Bengal, and of containers and other materials for the packing of goods of the class or classes so specified;
(b) two per centum of such part of his taxable turnover of sales as represents sales to a registered dealer of goods, other than gold and goods specified in Part B of Schedule IV, of the class or classes specified in the certificate of registration of such dealer, as being intended for use by him directly in the manufacture in West Bengal of taxable goods or newspapers for sale, other than the sale referred to in section 15, by him in West Bengal, and of containers and other materials for the packing of goods of the class or classes so specified;
(c) two per centrum of such part of his taxable turnover of sales as represents sales to a registered dealer of containers and other materials for the packing of goods which are intended for use by him in the packing in West Bengal of taxable goods or newspapers manufactured by him in West Bengal for sale, other than the sale referred to in section 15, by him in West Bengal;
(d) three per centwn of such part of his taxable turnover of sales as represents sales to a registered dealer, engaged in the business of raising coal, of goods of the class or classes specified in the certificate of registration of such dealer, as being required for use by him directly in connection with the raising of coal for sale, and of containers and other materials for the packing of such goods;
(e) one per mann) of such part of his taxable turnover of sales as represents sales to any undertaking supplying electrical energy under a licence or sanction granted or deemed to have been granted in accordance with the provisions of the Indian Electricity Act, 1910, or under the authority of any 9 or 1910.
other law, of goods required for use by it directly in the generation or distribution of such energy, either wholly in West Bengal or partly in West Bengal and partly in any place outside West Bengal, and of containers and other materials for the packing of such goods;
468 The West Bengal Sales Tax Act, 1994.
XLIX of 1994.]
(Chapter HT—Incidence and levy of tax and rate of tax.—Section 17.)
64 of 1950.
West Ben.
Act XIII of
1988.
(f) five per centuni of such part of his taxable turnover of sales as represents sales of goods, other than goods specified in Part B of Schedule IV, to Government or a corporation or undertaking established by Government under the Road Transport Corporations Act, 1950 or the Darjeeling Gorkha Hill Council constituted under the Darjeeling Gorkha Hill Council Act, 1988;
(g) five per cement of such part of his taxable turnover of sales as represents sales of white butter and butter oil to Mother Dairy, Calcutta, a project under the Department of Animal Resources Development of the Government of West Bengal;
(h) five per centunt of such part of his taxable turnover of sales as represents sales referred to in sub-clause (c) of clause
(30) of section 2 of goods other than video-cassette tapes referred to in clause (j);
(i) fifteen per centinn of such part of his taxable turnover of sales as represents sales, other than those referred to in subclause (c) of clause (30) of section 2, of such goods, not being the goods specified in Schedule IV, as the State Government may, by notification, specify;
(j) fifteen per Gelatin of such part of his taxable turnover of sales as represents sales referred to in sub-clause (c) of clause
(30) of section 2 of video-cassette tapes:
Provided that the provisions of clause (a) shall not apply to any sale referred to therein unless the dealer selling the goods furnishes in the prescribed manner a declaration containing prescribed particulars in the prescribed form obtainable in such manner and subject to such conditions and restrictions as may be prescribed from the prescribed authority duly filled up and signed by the registered dealer to whom the goods are sold:
Provided further that the provisions of clause (b), clause
(c), clause (d) and clause (e) shall not apply to any sale referred to therein unless the dealer selling the goods furnishes in the prescribed manner a declaration containing prescribed particulars in the prescribed form obtainable in such manner and subject to such conditions and restrictions as may be prescribed from the prescribed authority duly filled up and signed by the registered dealer to whom, or by the owner or representive of the undertaking to which, the goods are sold:
469 The West Bengal Sales Tax Act, 1994.
[West Ben. Act (Chapter 111.—Incidence and levy of tax and rate of tax.—Section 17.)
Provided also that notwithstanding the rate of tax fixed in clause (i), the tax payable by a dealer shall be levied at the rate of one per centuni of such part of his taxable turnover of sales as represents sales of any goods specified in notification issued under clause (i) where he proves to the satisfaction of the Commissioner that such goods have been purchased by him in West Bengal, on or after the date on which such goods are specified, from a registered dealer and furnishes in the prescribed manner a declaration containing prescribed particulars in the prescribed form duly filled up and signed by the registered dealer from whom such goods are purchased.
Explanation.—In this sub-section,--
(a) "gold" means gold of a fineness not below ninety per centum;
(b) "taxable goods" means goods other than goods sales of which are tax-free under section 24.
(3) In this Act, the expression "taxable turnover of sales" means, in the case of a dealer who is liable to pay tax on sales of goods under section 9, section 10 or sub-section (3) of section 27, that part of his gross turnover of sales during any period which remains after deducting therefrom—
(a) his turnover of sales during that period as represents—
(i) sales of goods declared tax-free under section 24;
(ii) sales to a registered dealer of goods, other than iron and steel, rice and wheat, referred to in section 14 of the Central Sales Tax Act, 1956, specified in the 74 of 1956.
certificate of registration of such dealer as being intended for resale, other than the sale referred to in sub-clause (c) of clause (30) of section 2 or section 15, by him in West Bengal, and of containers and other materials for the packing of such specified goods:
Provided that the provisions of this sub-clause shall not apply to any sale referred to therein unless the dealer selling the goods furnishes in the prescribed manner a declaration containing prescribed particulars in the prescribed form obtainable in such manner and subject to such conditions and restrictions as may be prescribed from the prescribed authority duly filled up and signed by the registered dealer to whom the goods are sold;
470 The West Bengal Sales Tax Act, 1994.
XLIX of 1994.]
(Chapter Ill.—Incidence and levy of tax and rate of tax.—Section 17.)
(iii) sales of goods which are shown to the satisfaction of the Commissioner not to have taken place in West Bengal, or to have taken place in the course of inter- State trade or commerce within the meaning of section 74 of t956.
3 of the Central Sales Tax Act, 1956, or in the course of import of the goods into, or export of the goods out of, the territory of India within the meaning of section 5 of that Act;
(iv) sales of goods, other than iron and steel, referred to in section 14 of the Central Sales Tax Act, 1956, on a prior sale whereof in West Bengal due tax is shown to the satisfaction of the Commissioner to have been paid;
(v) sales of rice and wheat purchases whereof are shown to the satisfaction of the Commissioner as have been made by him in West Bengal from a registered dealer;
(vi) sales of iron and steel referred to in section 14 of the Central Sales Tax Act, 1956, where he proves to the satisfaction of the Commissioner that such iron and steel were purchased by him in the same form in West Bengal from a registered dealer who, in respect of sales of such goods to him, has not claimed deduction under sub-clause (viii):
Provided that deduction on account of sales referred to in this sub-clause shall be allowed to the dealer who sales such goods only when he can furnish in the prescribed manner a declaration in the prescribed form after being duly countersigned by the registered dealer from whom such goods were purchased;
(vii) sales of bicycles and spare parts, accessories and components thereof referred to in Schedule V, where he proves to the satisfaction of the Commissioner that such goods were purchased by him in West Bengal from a registered dealer and furnishes in the prescribed manner a declaration containing prescribed particulars in the prescribed form obtainable in the prescribed manner and subject to such conditions and restrictions as may be prescribed from the prescribed authority duly filled up and signed by the registered dealer from whom such goods were purchased;
471 The West Bengal Sales Tax Act, 1994.
[West Ben. Act (Chapter 111—Incidence and levy of tax and rate of tat —Section /7.)
(viii) sales of goods referred to in section 39;
(ix) sales of foreign liquor as specified in serial number 13 of Schedule II, purchases whereof are shown to the satisfaction of the CommisSioner to have been made by him in West Bengal from a registered dealer, other than a registered dealer who has liability to make payment of excise duty as required by the Bengal Ben. Act V Excise Act, 1909, but has not made payment of such of 1909.
excise duty payable by him in respect of such goods;
(x) sales of foreign liquor as specified in serial number 13 of Schedule II, when the registered dealer selling such goods has liability to make payment of excise duty as required by the Bengal Excise Act, 1909, but has not made payment of such excise duty payable by him in respect of such goods.
Explanation.—For the removal of doubt, it is hereby declared that no turnover of sales representing sales of foreign liquor referred to in sub-clause (ix) or subclause (x) by a registered dealer shall be deducted under that sub-clause where the registered dealer selling such foreign liquor makes payment of excise duty in respect of such goods under the Bengal Excise Act, 1909;
(xi) such other sales on such conditions and restrictions as may be prescribed; and
(b) the amount arrived at by applying the formula— rate of tax x the balance of his gross turnover of sales after making deduction therefrom under clause (a) 100 plus rate of tax:
Provided that while making deduction on the basis of the above formula, the amount charged and collected by way of tax on sales separately, if not already included in the gross turnover of sales. shall be added to it.
Explanation.—Where the turnover of sales of a dealer is taxable at different rates, the formula as aforesaid shall be applied separately in respect of each part of the turnover of sales liable to be taxed at different rates.
(4)(a) Notwithstanding anything contained in the first proviso or the second proviso to sub-section (2) or the proviso to sub-clause (ii) of clause (a) of sub-section (3), if the Commissioner, on an application made by a dealer and after making such enquiries as he may consider 472 The West Bengal Sales Tax Act, 1994.
XLIX of 1994.]
(Chapter 11L—Incidence and levy of tax and rate of tax.
Sections 18, 19.)
necessary, is satisfied that the dealer is not in a position to furnish all or any of the declarations referred to in the said provisos on account of the loss of such declaration or declarations due to fire or flood beyond the control of such dealer and that the application of the said provisos will cause undue hardship to such dealer, the Commissioner may, by order in writing, exempt such dealer from furnishing such declaration or declarations, subject to such conditions as may be prescribed and to such further conditions, if any, as may be specified by the Commissioner in the order.
(b) Any order passed by the Commissioner under clause (a) shall be final.