(1) If any difficulty arises in giving effect to any of the provisions of this Act, the State Government may. by order, not inconsistent with the provisions of this Act, remove the difficulty.
(2) No order shall be made under sub-section (I) after the expiry of two years from the date of coming into force of this Act.
Power to make odes.
Power to remove difficulties.
161 The West Bengal Stale Tax on Consumption or Use of Goods Act. 2001.
[West Ben. Act (Schedule.)
SCHEDULE.
!See section 2(1)(1).1
1. Air-conditioner, aircooler and other cooling equipments.
2. Antenna for receiving satellite communication.
3. Cables including optical fibre cable.
4. Cement.
5. Computer and its parts, computer peripherals including printers and plotters.
6. Cooking range.
7. Electronic goods.
8. Electronic Private Automatic Branch Exchange (EPABX) and other telecommunication equipments.
9. Knitting machine.
10. Marble, decorative stones, tiles and granite stones.
11. Medical instruments including diagnostic instuments such as X-ray machine and ultra-sonography machine.
12. Microwave oven.
13. Motor Vehicles including two-wheelers.
14. Multimedia projector and other types of projectors.
15. Paper.
16. Photocopying machine.
17. Plastic goods, moulded luggage, plastic furniture and any other furniture.
18. Refrigerator.
19. Sanitary wares and fittings.
20. Scientific instrument,
21. Uninterrupted power supply (UPS).
22. Vanaspati.
23. Washing machine.
162 The West Bengal State Tax on Consumption or Use of Goods Act, 2001.
X V of 2001.1 Statement of Objects and Reasons on the West Bengal State Tax on Consumption or Use of Goods Bill, 2001 (Bill No. 23 of 2001).
STATEMENT OF OBJECTS AND REASONS.
In recent years, a consensus on uniform floor rate had been reached by all States and Union Territories at the all India level. However, it has been noticed that a few States and Union Territories are, in violation of such consensus, lowering their State Sales Tax and the Central Sales Tax to encourage people in other States as well as in our State to purchase certain goods directly from those States and Union Territories. This practice is causing hardship to the bona fide dealers in this State and at the same time causing loss of revenue to the State Exchequer.
2. In this backdrop, this Bill seeks—
(a) to prevent diversion of trade;
(b) to augment revenue by discouraging the said practice; and
(c) to protect bona fide dealers in the State against unequal competition.
3. The Bill has been framed with the above objects in view.
KOLKATA, AS1M KUMAR DASGUPTA, The 23rd July, 2001. Member-in-charge.
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