The West Bengal Sales Tax Act, 1994
Chapter III : INCIDENCE AND LEVY OF TAX AND RATE OF TAX

14. Liability to pay tax on purchases by casual trader

(1) Notwithstanding anything contained elsewhere in this Act, a casual trader shall, subject to the provisions of sub-section (3), be liable to pay tax on his every purchase of goods, including those specified in Schedule IV in West Bengal :

PROVIDED that no tax shall be levied on -

(a) purchases of goods, sales of which are declared tax-free under section 24 ;

(b) purchases of goods specified in section 14 of the Central Sales Tax Act, 1956 (74 of 1956) on a prior sale or purchase whereof in West Bengal due tax is shown to the satisfaction of the Commissioner to have been paid ;

(c) purchases of goods which are shown to the satisfaction of the Commissioner to have been made from a registered dealer in West Bengal ;

(d) such other purchases on such conditions and restrictions as may be prescribed.

(2) The tax payable by a casual trader on the purchase of any goods shall be levied at the rate referred to in clause (b), clause (c), clause (d), clause (e), clause (f), clause (g), or clause (h), as the case may be, of sub-section (1) of section 17.

(2A) Every casual trader liable to pay tax under sub-section (1) on purchases of any goods shall pay, in such manner and within such time as may be prescribed, the amount of tax payable on purchase price of such goods.

(3) Where a casual trader makes regular sales of goods in the course of business from a fixed place of business in West Bengal and gets himself registered under section 26 or section 27, as the case may be, the tax, if any, paid under this section on the purchases of goods made within one year immediately preceding the date on which such trader becomes liable as a dealer to pay tax under section 9, shall, on application, be refunded to him in accordance with the provisions of section 60.

(6) The tax payable under this section shall, notwithstanding anything contained in section 46, be determined, collected and recovered in such manner and by such authority as may be prescribed and shall be paid by a casual trader at such time, as may be prescribed.

(10) The provision of appeal, revision or review under Chapter IX shall apply mutatis mutandis to determination of tax or any order passed under this section or section 11.