(1) Subject to other provisions of this Act, with effect from the appointed day, every dealer who has been liable immediately before the appointed day to pay tax under the West Bengal Sales Tax Act,1994, shall be liable to pay tax under this Act on all his sales effected on or after the appointed day.
(2) Every dealer to whom sub-section (1) does not apply, shall be liable to pay tax under this Act,—
(a) on all his sales, other than those referred to in section 14, of goods which have been imported by him from any place outside West Bengal; or
(b) on all his sales, other than those referred to in section 14, of goods effected on or after the date immediately following the date on which his turnover of sales calculated from the commencement of any year exceeds such taxable quantum as may be prescribed at any time within such year and different taxable quantum may be prescribed for different class of dealers:
Provided that the taxable quantum as may be prescribed under this clause shall not exceed five lakh rupees:
Provided further that a dealer who has been registered under subsection (2) of section 24 on any date prior to the date on which he exceeds the taxable quantum prescribed under this clause shall be liable to pay tax from the date of his registration under that sub-section.
(3) Any dealer who is liable to pay tax under the Central Sales Tax Act, 1956, shall also be liable to pay tax under this Act on all sales and purchases effected by him on and from the date on which he becomes liable to pay tax under that Act.
(4) Notwithstanding anything contained in sub-section (1), or sub-section (2), every dealer,—
(a) who has become liable to pay tax under clause (a) of sub-section (2) shall continue to be so liable until the expiry of three consecutive years during each of which he has not effected any sale of goods imported by him from outside into West Bengal;
(b) other than the dealer referred to in clause (a), shall continue to be so liable until the expiry of three consecutive years during each of which his turnover of sales has failed to exceed such taxable quantum as referred to in clause (b) of sub-section (2).
(5) The provisions of sub-section (2) shall apply to every dealer whose liability to pay tax ceases under sub-section (4) as if such dealer has not ever become liable to pay tax under this section.
(6) The Commissoiner shall, after making such enquiry as he may think necessary and after giving the dealer an opportunity of being heard, fix the date on and from which such dealer has become liable to pay tax under this section.
11. Every dealer, being an occupier of a jute-mill or a shipper of jute, shall, in addition to his liability to pay tax, if any, under any other provision of this Act, be liable to pay tax on all his purchases of raw jute in West Bengal.
12. Every dealer liable to pay tax under section 10 and registered under subsection (2) of section 24 shall, in addition to the tax payable under any other provision of this Act, be also liable to pay tax on all his purchases in West Bengal of taxable goods from a dealer who is not registered under this Act for use of such goods in West Bengal for the purpose of carrying on his business, after deducting therefrom such purchases which are shown to the satisfaction of the Commissoiner to have taken place in the course of import of goods into, or export of the goods out of, the territory of India within the meaning of section 5 of the Central Sales Tax Act, 1956.
Incidence of tax on purchase of raw jute.
Contingent liability to pay tax on purchase.
West Ben. Act XLIX of 1994.
74 of 1956.
PART HI] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 13 The West Bengal Value Added Tax Act, 2003.
(Chapter 111.—Incidence and levy of tax—Sections 13, 14.)
13. Every registered dealer who is not liable to pay tax under section I I and section 12, shall be liable to pay tax on purchase of such goods and in such circumstances, as the State Government may, by notification in the Official Gazette, specify.