The West Bengal Sales Tax - Notifications
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Body Notification No. 2984-F.T., Dated : 1st September, 2004.

In exercise of the power conferred by sub-section (1) of Section 22D of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) (hereinafter referred to as the said Act), the Governor is pleased hereby to specify that a registered dealer, who opts under that section to pay tax on the maximum retail price of any goods specified in Schedule VIII to the said Act, in lieu of the tax payable by him on sale of such goods under clause (g) of sub-section (1) of section 17 of the said Act, shall pay such tax at the rate specified in column (3) of the Table below agianst corresponding entry of such goods as specified in column (2) of the said Table:-

Serial No.	Name of the goods specified in Schedule VIII	Rate of tax at which the tax shall be paid on the maximum retail price (per centum)
1	2	3
1(i)	Drugs and medicines except those specified in any other Schedule- (i) cream, paste or orintment containing medicinal substance, sold under various trade names or descriptions, such as Boroline, Boroplus, Borocalendula, Borosoft, Himani Gold Cream, vicco Trumeric Cream, Soft Skinbit, or under any other name or description whatsoever of like nature;	Eight decimal five zero
1(ii)	Drugs and medicines except those specified in any other Schedule- body powder containing medicinal substance, sold under various trade names or descriptions, such as Nycil, Shower to shower, or under any other name or description whatsoever of like nature;	Twelve
1(iii)	Drugs and medicines except those specified in any other Schedule- (iii) surgical dressing;	Seven decimal two zero
1(iv)	Drugs and medicines other than those specified in item (i), item (ii) item (iii) , including cream, paste powder or ointments sold under various trade names such as Burnol, Neosporin, Nebasulf, silverex, wokadine, Dettol or under any other name or description whatsoever of like nature	Six decimal Seven two
2	Foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liquer, cordials, bitters, and wines or a mixture containing any of these, as also beer, ale, porter, cider, perry and other similar potable fermented liquors.	Twenty-seven

2 This Notification shall come into force with effect from the 1st day of September 2004