(1) There shall be levied and collected, for the purposes of this Act, a cess on every sale in West Bengal by any person of goods, specified in column (2) of the First Schedule, which have not been purchased by such person in West Bengal, at the rate specified in the corresponding entry in column (3) of the said Schedule.
(2) The cess leviable under sub-section (1) shall be payable by the person who sells such goods in West Bengal.
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 3, 2003 3 The West Bengal Transport Infrastructure Development Fund Act, 2002.
(Sections 5-10.)
(3) The person referred to in sub-section (2) shall furnish a return to such authority in such form, in such manner and at such interval, as may be prescribed and such person shall, in the prescribed manner, pay the full amount of cess before furnishing such return.
(4) The cess leviable under sub-section (1) shall be in addition to any tax or duty, by whatever name called, leviable on sale of the goods under any other law for the time being in force in West Bengal.
Establishment of Fund.
Crediting of cess to the Fund.
Grants and loans by State Government.
Utilisation of Fund.
CHAPTER IV West Bengal Transport Infrastructure Development Fund