(1) Notwithstanding anything contained elsewhere in this Act,-

(a) every dealer whose turnover of resales of goods during the previous year ended on or before the 31st day of March, 2004, exceeds twenty five lakh rupees shall, in addition to tax payable under any other provision of this Act, be liable to pay from the 1st day of October, 2004, a turnover tax on his turnover of resales mentioned in sub-section (4);

(b) every dealer whose turnover of resales of goods during -6

(i) the year ended on or after the 1^st day of April, 2004. But before the 1^st day of October, 2004, exceeds twenty-five lakh rupees on any day during such year, or

(ii) the year ending on or after the 1^st day of October, 2004, exceeds twenty-five lakh rupees on any day before he 1^st day of October, 2004.

Shall, in addition to tax payable under any other provision of this Act, be liable to pay from the 1^st day of October, 2004 a turnover tax on his turnover of resales mentioned in sub-section(4):

(c) every dealer, other than those referred to in clause (a) or clause (b), whose turnover of resales calculated from the commencement of any year ending on or after the 1st day of April, 2004, exceeds twenty-five lakh rupees at any time within such year shall, in addition to tax payable under any other provision of this Act, be liable to pay, with effect from the day immediately following the day on which such turnover of resales exceeds twenty-five lakh rupees, a turnover tax on his turnover of resales mentioned in sub-section (4).

(2) Every dealer who has become liable to pay turnover tax under sub-section (1) shall continue to be so liable until expiry of three consecutive years during each of which his turnover of resales does not exceed twenty-five lakh rupees.

(3) Every dealer whose liability to pay turnover tax under sub-section (1) has ceased under the circumstances stated in sub-section (2) shall, if his turnover of resales calculated from the commencement of any year again exceeds twenty-fie lakh rupees at any time within such year, be liable to pay such tax with effect from the day immediately following the day on which such turnover of resales again first exceeds twenty-five lakh rupees.

(4) The tax referred to in sub-section (1) shall be levied on that part of the turnover of resales of a dealer during any period which remains after deducting therefrom his turnover of resales as represents-

(a) resales of goods which are shown to the satisfaction of the Commissioner not to have taken place in West Bengal, or to have taken place in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956, (74 of 1956) or in the course of import into, or export of the goods out of, the territory of India within the meaning of section 5 of that Act;

(b) resale of such goods as the State Government may, by notification, specify.

(5) The turnover tax referred to in sub-section (1) shall be levied at the rate of one-fifth of one per centum on such part of turnover of resales as specified in sub-section (4).

Explanation .- For the purpose of this section, the expression "turnover of resales", in relation to any period, means the aggregate of sale price or sale prices, if any, of a dealer in respect of sale during such period of goods specfied in Part A of Schedule IV, other than drugs and medicines, which are purchased by him in West Bengal and-

(a) sold by him without doing anything to the goods which may amount to, or result in, a manufacture, or

(b) sold by him otherwise than by way of deemed sale referred in sub-section(1) of section 15.

but does not include any amount separately charged as tax under this section: