The West Bengal Sales Tax - Notifications
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Notification No. 920 FT., dated 31st March, 2000.

WHEREAS it is necessary so to do in the public interest :

NOW, THEREFORE, in exercise of the power conferred by Sub-clause (a) of clause (40) of section 2 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the Governor is pleased hereby to specify the following sales which shall not be excluded from the turnover of sales of a dealer:-

The sales referred to above

Sales of bitumen, Liquefied Petroleum Gas (LPG), propane, or butane by any one of the following dealers out of his purchases made in West Bengal from any other of the following dealers:-

1.	Indian Oil Corporation Limited:
2.	Hindustan Petroleum Corporation Limited:
3.	Bharat Petroleum Corporation Limited;
4.	IBP Company Limited ; and
5.	Indian Oil Corporation Limited (Assam Oil Division)

2. This notification shall come into force and shall be deemed to have come into force with effect from the 1st day of April, 2000.