(1) The State Government, after giving by notification not less than fourteen days' notice of its intention so to do, may, by like notification, add to, amend, or alter, any Schedule to this Act:
Provided that no entry or part thereof in respect of any goods specified in Schedule I shall be omitted from that Schedule:
Provided further that no Schedule, other than Schedule IV, shall be so amended by way of addition or alteration as to enhance the rate of tax on sale of any goods to more than fifteen per centaur of the taxable turnover of sales of such goods.
(2) Where any goods specified in a Schedule, other than Schedule IV, is transferred to Schedule IV, and where a dealer, who has purchased such goods before the date of such transfer to Schedule IV against the declaration referred to in the first proviso to sub-section (2) of section 17 issued or to be issued by him, sells such goods on or after the aforesaid date, the tax payable by him on his taxable turnover of sales of such goods shall, notwithstanding the rate of tax fixed under section 18, be levied—
(a) at the rate fixed in clause (a), clause (b) or clause (d) of subsection (I) of section 17 which would have been applicable to sales of such goods on the date immediately preceding the date of such transfer to Schedule IV, or
(b) at the rate fixed in clause (b), clause (c), clause (d) or clause (e) of sub-section (2) of section 17 in respect of sales referred to therein, as the case may be.
478 The West Bengal Sales Tax Act, 1994.
XLIX of 1994.]
(Chapter 1V.—Registration of dealer and demand of security etc.—Section 26.)
CHAPTER IV Registration of dealer and demand of security etc.