BENGAL FINANCE (SALES TAX) (FOURTH AMENDMENT) ACT, 1974

Act No. 16 of 1974

1st April, 1974

An Act to amend the Bengal Finance (Sales Tax) Act, 1941. WheReas it is expedient to amend the Bengal Finance (Sales Tax) Act, 1941 (Ben. Act VI of 1941), for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Twenty-fifth year of the Republic of India, by the Legislature of West Bengal, as follows:-

S.1 Short title

This Act may be called the Bengal Finance (Sales Tax) (Fourth Amendment) Act, 1974.

S.2 Amendment of section 5 of Ben. Act VI of 1941

In section 5 of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act),-

• (a) in sub-section (1),-
  • (i) in clause (a), for the words "one half of one per centum", the words "one per centum," shall be substituted;
  • (ii) in clause (aa), for the words "one-half of one per centum of such part of his taxable turnover as represents sales to a registered dealer of goods,", the words "one per centum of such part of his taxable turnover as represents sales to a registered dealer of goods, other than gold and" shall be substituted;
  • (iii) in clause (6), for the words "one per centum", the words, "three per centum" shall be substituted;
  • (iv) in clause (d),-
    • (a) for the words "twelve per centum", the words "fifteen per centum" shall be substituted, and
    • (b) the following proviso shall be added, namely:- "Provided that the State Government may, by notification in the Official Ga
      

S.3 Amendment of Schedule II

In Schedule II to the said Act,-

• (a) in the entry against serial No. 4, after the words "radio gramophones,", the words "television sets," shall be inserted,
• (b) after serial No. 37 and the entry relating thereto, the following serial Nos. and entries shall be added, namely:-
  • 38. Ornaments set with diamond or stones (real or artificial) or with pearls (real, artificial or cultured).
  • 39. All kinds of paints, including acrylic and plastic emulsion paints, lacqueres, distempers, cement colours or paints, enamels, liquid paints, stiff paste paints, powder paints, whether ready for use or not.
  • 40. Varnishes, vegetable paint removers and strainers of all kinds.
  • 41. Cosmetics of all varieties, but excluding hair on.