West Bengal Sales Tax Act, 1994


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w w w . L a w y e r S e r v i c e s . i n

Section
 Section Title
  INTRODUCTION
  1 Short Title, Extent And Commencement View Judgements
  2 Definitions View Judgements
  3 Commissioner And Other Authorities And Delegation Of Power By Commissioner View Judgements
  4 Special Commissioner View Judgements
  5 Additional Commissioner View Judgements
  6 Appellate And Revisional Board View Judgements
  7 Bureau Of Investigation View Judgements
  8 Persons Appointed Under The Act To Be Deemed To Be Public Servants View Judgements
  9 Incidence Of Tax On Sale View Judgements
  10 Special Liability To Pay Tax On Sales View Judgements
  11 Liability To Pay Tax On Sales By Casual Trader View Judgements
  12 Incidence Of Tax On Purchase Of Raw Jute View Judgements
  13 Contingent Liability To Pay Tax On Purchases Of Goods View Judgements
  14 Liability To Pay Tax On Purchases By Casual Trader View Judgements
  15 Liability To Pay Tax On The Transfer Of Property In Goods Involved In The Execution Of Works Contract View Judgements
  16 Incidence Of Surcharge On Tax View Judgements
  16A Incidence Of Additional Surcharge On Tax View Judgements
  17 Levy And Rate Of Tax On Sales View Judgements
  17A Levy and rate of value added tax View Judgements
  17B Exemption From The Operation Of The Provisions Of Section 17A View Judgements
  17C Compounded Rate Of Tax On Sale Of Lottery Tickets View Judgements
  17D Compounded Rate Of Tax On Sale Of Cooked Food By Non-air-conditioned Hotel Or Restaurant View Judgements
  17E Compounded Rate Of Tax On Sales Of Sweetmeat And Certain Salted Cooked Food View Judgements
  18 Power Of The State Government To Fix Rates Of Tax On Sale Of Goods Specified In Schedule IV View Judgements
  18A Levy And Rate Of Additional Sales Tax View Judgements
  19 Omitted View Judgements
  20 Rate Of Tax On Purchase Of Raw Jute And Other Goods View Judgements
  21 Levy And Rate Of Tax On Works Contract View Judgements
  22 Set-off Of Tax Payable Against Sales Of Iron And Steel Manufactured In West Bengal View Judgements
  22A Omitted View Judgements
  22B Set-off Of Tax Payable On Sales Of Certain Goods Manufactured In West Bengal View Judgements
  23 Omitted View Judgements
  24 Tax-free Sale Of Goods View Judgements
  25 Power Of The State Government To Amend Schedules View Judgements
  26 Compulsory Registration Of Dealers View Judgements
  27 Voluntary Registration Of Dealers View Judgements
  28 Security To Be Furnished In Certain Cases View Judgements
  29 Imposition Of Penalty For Failure To Get Registered View Judgements
  30 Periodical Returns And Payment Of Tax View Judgements
  30A Composition Of Tax Payable Under The Act View Judgements
  31 Interest For Non-payment Or Delayed Payment Of Tax Before Assessment View Judgements
  32 Interest For Non-payment Or Delayed Payment Of Assessed Tax View Judgements
  33 Exemption From Payment Of Interest View Judgements
  34 Interest Payable By Commissioner View Judgements
  35 Rounding Off Of Tax Payable For Calculation Of Interest View Judgements
  36 Rounding Off Of Amount Of Tax Or Penalty View Judgements
  37 Collection Of Tax Only By Dealers Liable To Pay Tax View Judgements
  38 Deduction At Source From Payment To A Dealer Against Execution Of Works Contract View Judgements
  39 Tax Holiday For New Small Scale Industrial Units View Judgements
  40 Deferment Of Payment Of Tax In Respect Of New And Existing Industrial Units View Judgements
  41 (1) Notwithstanding anything contained in sub-section (4) of section 30 or section 47, the tax payable by a registered dealer under this Act according to his returns referred to in sub-section (2) of section 30 or the tax due from him according to a notice issued under section 47 shall subject to the other provisions of this section or the rules made thereunder, be deferred View Judgements
  42 Deferment Of Payment Of Tax And Remission Of Tax For Closed Industrial Units View Judgements
  43 Deferment Of Payment Of Tax And Remission Of Tax For Sick Industrial Units View Judgements
  43A Cessation Of Application Of The Provisions Of Section 39, Section 40, Section 41, Section 42 And Section 43, And Power Of The State Government To Reinforce Such Provisions View Judgements
  44 Power Of The State Government To Relax Certain Certain Provisions Of The Act Relating To Deferment Of Payment Of Tax Or Remission Of Tax View Judgements
  45 Assessment Of Tax Payable By Registered Dealer View Judgements
  46 Assessment Of Tax Payable By Dealers Other Than Registered Dealers View Judgements
  47 Payment Of Assessed Tax And Penalty View Judgements
  48 Limitation For Assessment View Judgements
  49 Determination Of Interest View Judgements
  50 Rectification Of Mistake In Determination Of Interest View Judgements
  51 Certain Transfers Of Immovable Property By A Dealer To Be Void View Judgements
  52 Recovery Of Tax, Penalty, Interest, Appointment Of Tax Recovery Officer,etc View Judgements
  53 Tax Recovery Officer To Whom Certificates To Be Forwarded View Judgements
  54 Amendment Of Certificates For Tax Recovery View Judgements
  55 Validity Of Certificates For Tax Recovery View Judgements
  56 Transmission Of Certificates For Tax Recovery To Collector In Certain Cases View Judgements
  57 Special Mode Of Recovery Of Tax, Penalty And Interest By Commissioner View Judgements
  58 Assessment Without Prejudice To Prosecution For Any Offence View Judgements
  59 Assessment After Partition Of Hindu Undivided Family Or Dissolution Of Firm And Tax Payable By A Deceased Dealer View Judgements
  60 Refunds View Judgements
  61 Reimbursement Of Tax Levied Under The Act In Respect Of Sales Or Inter-state Sales Of Declared Goods View Judgements
  62 Maintenance Of Accounts, Records, Etc View Judgements
  63 Compulsory Issue Of Cash Memo Or Bill View Judgements
  64 Imposition Of Penalty For Failure To Issue Cash Memo Or Bill View Judgements
  65 Production And Inspection Of Accounts, Registers And Documents View Judgements
  66 Seizure Of Dealer's Accounts View Judgements
  67 Entry And Search Of Place Of Business Or Any Other Place View Judgements
  68 Restriction On Movement Of Goods Specified In Part A Of Schedule Iv And Notified Goods View Judgements
  69 Interception, Detention And Search Of Road Vehicles And Search Of Warehouse, Etc View Judgements
  69A Stock Of Goods Stored In Undisclosed Warehouse In Contravention Of Section 68 View Judgements
  70 Seizure Of Goods Specified In Part A Of Schedule Iv And Notified Goods View Judgements
  71 Penalty For Transporting Goods Into West Bengal In Contravention Of Section 68 View Judgements
  71A Penalty On Transporter For Contravention Of The Provisions Of Sub-section (4) Of Section 70 [1] View Judgements
  72 Regulatory Measures For Transport Of Goods Through West Bengal View Judgements
  73 Measures To Prevent Evasion Of Tax On Sales In West Bengal View Judgements
  74 Exemption From Operation Of The Provisions Of Section 72 And Section 73 View Judgements
  75 Setting Up Of Checkposts View Judgements
  76 Penalty For Concealment Of Sales And For Furnishing Of Incorrect Particulars Of Sales And Purchases View Judgements
  77 Imposition Of Penalty For Unauthorised Use Of Goods By Any Registered Dealer Or Undertaking View Judgements
  78 Imposition Of Penalty For Improper Use Of Declaration By A Registered Dealer View Judgements
  79 Appeal Against Assessment View Judgements
  80 Suo Motu Revision By The Commissioner View Judgements
  81 Revision By Commissioner Upon Application View Judgements
  82 Revision By Appellate And Revisional Board View Judgements
  83 Review Of Order View Judgements
  84 Appeal, Review Or Revision In Certain Cases To Lie In The Manner And To The Authority Provided In Rules In Schedule X View Judgements
  85 Reasonable Opportunity For Hearing View Judgements
  86 Power Of Taking Evidence On Oath View Judgements
  87 Reference To Tribunal View Judgements
  88 Offences And Penalties View Judgements
  89 Special Provision For Liability To Prosecution View Judgements
  90 Compounding Of Offences View Judgements
  91 Option For Cancellation Of Registration Under Specified Circumstances View Judgements
  92 Indemnity Of Government Servant View Judgements
  93 Returns, Etc. To Be Confidential View Judgements
  94 Clearance Certificate View Judgements
  95 Power To Call For Information Or Statement From Bank, Post Office, Railway, Etc View Judgements
  96 Statement To Be Furnished By Dealer, Transporter, Owner Or Lessee Of Warehouse, Etc View Judgements
  97 Information To Be Furnished By Dealers Regarding Changes Of Business View Judgements
  98 Additional Information To Be Furnished By Dealers View Judgements
  99 Transfer Of Business By Registered Dealers View Judgements
  99A Partial Transfer Of Business By Registered Dealer View Judgements
  100 Bar To Proceedings In Civil Court View Judgements
  101 Manner Of Payment Of Tax, Penalty, Interest, Etc View Judgements
  102 Power Of Commissioner To Collect Statistics From Dealers View Judgements
  103 Power Of State Government To Prescribe Rates Of Fees View Judgements
  104 Power Of State Government To Make Rules View Judgements
  105 Saving In Relation To Sales Outside West Bengal, Inter-state Sales, And Sales In Course Of Import Or Export View Judgements
  106 Repeal And Saying View Judgements
  107 Transitional Provision View Judgements
  108 Power To Remove Difficulties View Judgements
  INTRODUCTION
  1 Short Title, Extent And Commencement View Judgements
  2 Definitions View Judgements
  3 Commissioner And Other Authorities And Delegation Of Power By Commissioner View Judgements
  4 Special Commissioner View Judgements
  5 Additional Commissioner View Judgements
  6 Appellate And Revisional Board View Judgements
  7 Bureau Of Investigation View Judgements
  8 Persons Appointed Under The Act To Be Deemed To Be Public Servants View Judgements
  9 Incidence Of Tax On Sale View Judgements
  10 Special Liability To Pay Tax On Sales View Judgements
  11 Liability To Pay Tax On Sales By Casual Trader View Judgements
  12 Incidence Of Tax On Purchase Of Raw Jute View Judgements
  13 Contingent Liability To Pay Tax On Purchases Of Goods View Judgements
  14 Liability To Pay Tax On Purchases By Casual Trader View Judgements
  15 Liability To Pay Tax On The Transfer Of Property In Goods Involved In The Execution Of Works Contract View Judgements
  16 Incidence Of Surcharge On Tax View Judgements
  16A Incidence Of Additional Surcharge On Tax View Judgements
  17 Levy And Rate Of Tax On Sales View Judgements
  17A Levy and rate of value added tax View Judgements
  17B Exemption From The Operation Of The Provisions Of Section 17A View Judgements
  17C Compounded Rate Of Tax On Sale Of Lottery Tickets View Judgements
  17D Compounded Rate Of Tax On Sale Of Cooked Food By Non-air-conditioned Hotel Or Restaurant View Judgements
  17E Compounded Rate Of Tax On Sales Of Sweetmeat And Certain Salted Cooked Food View Judgements
  18 Power Of The State Government To Fix Rates Of Tax On Sale Of Goods Specified In Schedule IV View Judgements
  18A Levy And Rate Of Additional Sales Tax View Judgements
  19 Omitted View Judgements
  20 Rate Of Tax On Purchase Of Raw Jute And Other Goods View Judgements
  21 Levy And Rate Of Tax On Works Contract View Judgements
  22 Set-off Of Tax Payable Against Sales Of Iron And Steel Manufactured In West Bengal View Judgements
  22A Omitted View Judgements
  22B Set-off Of Tax Payable On Sales Of Certain Goods Manufactured In West Bengal View Judgements
  23 Omitted View Judgements
  24 Tax-free Sale Of Goods View Judgements
  25 Power Of The State Government To Amend Schedules View Judgements
  26 Compulsory Registration Of Dealers View Judgements
  27 Voluntary Registration Of Dealers View Judgements
  28 Security To Be Furnished In Certain Cases View Judgements
  29 Imposition Of Penalty For Failure To Get Registered View Judgements
  30 Periodical Returns And Payment Of Tax View Judgements
  30A Composition Of Tax Payable Under The Act View Judgements
  31 Interest For Non-payment Or Delayed Payment Of Tax Before Assessment View Judgements
  32 Interest For Non-payment Or Delayed Payment Of Assessed Tax View Judgements
  33 Exemption From Payment Of Interest View Judgements
  34 Interest Payable By Commissioner View Judgements
  35 Rounding Off Of Tax Payable For Calculation Of Interest View Judgements
  36 Rounding Off Of Amount Of Tax Or Penalty View Judgements
  37 Collection Of Tax Only By Dealers Liable To Pay Tax View Judgements
  38 Deduction At Source From Payment To A Dealer Against Execution Of Works Contract View Judgements
  39 Tax Holiday For New Small Scale Industrial Units View Judgements
  40 Deferment Of Payment Of Tax In Respect Of New And Existing Industrial Units View Judgements
  41 (1) Notwithstanding anything contained in sub-section (4) of section 30 or section 47, the tax payable by a registered dealer under this Act according to his returns referred to in sub-section (2) of section 30 or the tax due from him according to a notice issued under section 47 shall subject to the other provisions of this section or the rules made thereunder, be deferred View Judgements
  42 Deferment Of Payment Of Tax And Remission Of Tax For Closed Industrial Units View Judgements
  43 Deferment Of Payment Of Tax And Remission Of Tax For Sick Industrial Units View Judgements
  43A Cessation Of Application Of The Provisions Of Section 39, Section 40, Section 41, Section 42 And Section 43, And Power Of The State Government To Reinforce Such Provisions View Judgements
  44 Power Of The State Government To Relax Certain Certain Provisions Of The Act Relating To Deferment Of Payment Of Tax Or Remission Of Tax View Judgements
  45 Assessment Of Tax Payable By Registered Dealer View Judgements
  46 Assessment Of Tax Payable By Dealers Other Than Registered Dealers View Judgements
  47 Payment Of Assessed Tax And Penalty View Judgements
  48 Limitation For Assessment View Judgements
  49 Determination Of Interest View Judgements
  50 Rectification Of Mistake In Determination Of Interest View Judgements
  51 Certain Transfers Of Immovable Property By A Dealer To Be Void View Judgements
  52 Recovery Of Tax, Penalty, Interest, Appointment Of Tax Recovery Officer,etc View Judgements
  53 Tax Recovery Officer To Whom Certificates To Be Forwarded View Judgements
  54 Amendment Of Certificates For Tax Recovery View Judgements
  55 Validity Of Certificates For Tax Recovery View Judgements
  56 Transmission Of Certificates For Tax Recovery To Collector In Certain Cases View Judgements
  57 Special Mode Of Recovery Of Tax, Penalty And Interest By Commissioner View Judgements
  58 Assessment Without Prejudice To Prosecution For Any Offence View Judgements
  59 Assessment After Partition Of Hindu Undivided Family Or Dissolution Of Firm And Tax Payable By A Deceased Dealer View Judgements
  60 Refunds View Judgements
  61 Reimbursement Of Tax Levied Under The Act In Respect Of Sales Or Inter-state Sales Of Declared Goods View Judgements
  62 Maintenance Of Accounts, Records, Etc View Judgements
  63 Compulsory Issue Of Cash Memo Or Bill View Judgements
  64 Imposition Of Penalty For Failure To Issue Cash Memo Or Bill View Judgements
  65 Production And Inspection Of Accounts, Registers And Documents View Judgements
  66 Seizure Of Dealer's Accounts View Judgements
  67 Entry And Search Of Place Of Business Or Any Other Place View Judgements
  68 Restriction On Movement Of Goods Specified In Part A Of Schedule Iv And Notified Goods View Judgements
  69 Interception, Detention And Search Of Road Vehicles And Search Of Warehouse, Etc View Judgements
  69A Stock Of Goods Stored In Undisclosed Warehouse In Contravention Of Section 68 View Judgements
  70 Seizure Of Goods Specified In Part A Of Schedule Iv And Notified Goods View Judgements
  71 Penalty For Transporting Goods Into West Bengal In Contravention Of Section 68 View Judgements
  71A Penalty On Transporter For Contravention Of The Provisions Of Sub-section (4) Of Section 70 [1] View Judgements
  72 Regulatory Measures For Transport Of Goods Through West Bengal View Judgements
  73 Measures To Prevent Evasion Of Tax On Sales In West Bengal View Judgements
  74 Exemption From Operation Of The Provisions Of Section 72 And Section 73 View Judgements
  75 Setting Up Of Checkposts View Judgements
  76 Penalty For Concealment Of Sales And For Furnishing Of Incorrect Particulars Of Sales And Purchases View Judgements
  77 Imposition Of Penalty For Unauthorised Use Of Goods By Any Registered Dealer Or Undertaking View Judgements
  78 Imposition Of Penalty For Improper Use Of Declaration By A Registered Dealer View Judgements
  79 Appeal Against Assessment View Judgements
  80 Suo Motu Revision By The Commissioner View Judgements
  81 Revision By Commissioner Upon Application View Judgements
  82 Revision By Appellate And Revisional Board View Judgements
  83 Review Of Order View Judgements
  84 Appeal, Review Or Revision In Certain Cases To Lie In The Manner And To The Authority Provided In Rules In Schedule X View Judgements
  85 Reasonable Opportunity For Hearing View Judgements
  86 Power Of Taking Evidence On Oath View Judgements
  87 Reference To Tribunal View Judgements
  88 Offences And Penalties View Judgements
  89 Special Provision For Liability To Prosecution View Judgements
  90 Compounding Of Offences View Judgements
  91 Option For Cancellation Of Registration Under Specified Circumstances View Judgements
  92 Indemnity Of Government Servant View Judgements
  93 Returns, Etc. To Be Confidential View Judgements
  94 Clearance Certificate View Judgements
  95 Power To Call For Information Or Statement From Bank, Post Office, Railway, Etc View Judgements
  96 Statement To Be Furnished By Dealer, Transporter, Owner Or Lessee Of Warehouse, Etc View Judgements
  97 Information To Be Furnished By Dealers Regarding Changes Of Business View Judgements
  98 Additional Information To Be Furnished By Dealers View Judgements
  99 Transfer Of Business By Registered Dealers View Judgements
  99A Partial Transfer Of Business By Registered Dealer View Judgements
  100 Bar To Proceedings In Civil Court View Judgements
  101 Manner Of Payment Of Tax, Penalty, Interest, Etc View Judgements
  102 Power Of Commissioner To Collect Statistics From Dealers View Judgements
  103 Power Of State Government To Prescribe Rates Of Fees View Judgements
  104 Power Of State Government To Make Rules View Judgements
  105 Saving In Relation To Sales Outside West Bengal, Inter-state Sales, And Sales In Course Of Import Or Export View Judgements
  106 Repeal And Saying View Judgements
  107 Transitional Provision View Judgements
  108 Power To Remove Difficulties View Judgements



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