In exercise of the power conferred by sub-section (1) of section 18 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the Governor is pleased hereby to make the following amendments in this department notification No. 1109-F.T., dated the 20th April, 1995, as subsequently amended (hereinafter referred to as the said notification):-

Amendments

In the said notification, in the Table, in Part A,-

(a) for the entries in column (2) and column (3) against serial No. 77 in column (1), substitute the following, entries in column (2) and column (3) respectively:-

"Vanaspati, also known as vegetable ghee, and sold under various trade names and descriptions, such as, Dalda, Rasoi, Kusum, Ballon, Pratap, Rath, Prasad, Telephone or any other name or description whatsoever-

(i) when manufactured or made in india, Four

(ii) when not manufactured or made in India. Twenty";

(b) in the entry column (3) against serial No. 105 in column (1), for the word "Twelve," substitute the word "Eight".

2. This notification shall come into force with effect from the 18th December, 2003.