WEST BENGAL SALES TAX (AMENDMENT) ACT, 1957

Act No. 14 of 1957

03rd August, 1957

An Act to amend the West Bengal Sales Taw Act, 1954. Whereas it is expedient to amend the West Bengal Sales Tax Act, 1954 (West Ben. Act IV of 1954), for the purpose and in the manner hereinafter appearing; It is hereby enacted in the Eighth year of the Republic of India, by the Legislature of West Bengal, as follows:-

S.1 Short title

This Act may be called the West Bengal Sales Tax (Amendment) Act, 1957.

S.2 Amendment of section 2 of West Ben. Act IV of 1954

After clause (6) of section 2 of the West Bengal Sales Tax Act, 1954, the following explanation shall be inserted, namely:-

"Explanation.-Where cigarettes are brought into West Bengal from any place outside it, the person who takes delivery or on whose behalf delivery is taken shall be deemed to have brought them into West Bengal;".