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The West Bengal Sales Tax - Notifications
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Notification No.1361 F.T., dated 18th April, 2001

In exercise of the power conferred by section 104 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the Governor is pleased hereby make the following amendments in the West Bengal Sales Tax Rules, 1995, as subsequently amended (hereinafter referred to as the said rules):-

AMENDMENTS

In the said rules,-

(1) in CHAPTER V, in rule 42, in sub-rule (1), after the words "the Siliguri Tea Auction Committee", insert the words "or on internet under the auspices of the Teauction. Com Limited, an auction house for tea holding licence issued by the Tea Board, Calcutta".

(2) in CHAPTER IX,-

    (a) in rule 77, in the proviso to sub-rule (1), after the words "the Siliguri Tea Auction Committee", insert the words "or on internet under the auspices of the Teauction. Com Limited, an auction house for tea holding Licence issued by the Tea Board, Calcutta".

    (b) in rule 81, in sub-rule (1), after the words "the Siliguri Tea Auction Committee", insert the words "or on internet under the auspices of the Teauction. Com Limited, an auction house for tea holding licence issued by the Tea Board, Calcutta".

(3) in Form 9, in the Schedule, after the words "Auction sale in *Calcutta/at *Siliguri, in the two places where they occur, insert the words "/*on internet held under the auspices of Teauction Com. Limited".

2. This notification shall be deemed to have come into force on the 2nd day of October, 2000 and shall remain in force till the 31st day of March, 2003.