Notification No.2938-F.T. dated 26th August, 2004
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 Government is pleased hereby to make the following amendments in this department notification No. 1109-F.T., dated the 20the April, 1995, as subsequently amended (herein after referred to as the said notification):-
Amendments
In the said notification, in the Table, in Part A,-
(1) for the entries in column (2) and column (3) against serial No.1 in column (1), substitute the following entries in column (2) and column (3) respectively:-
(2) in the entry in column (3) against item (b) in column (2) against serial No.17 in column (1), for the word "Twelve", substitute the word "Four";
(3) omit the entries in column (2) and column (3) against serial No. 24 in column (1):
(4) in the entry in column (3) against item (i) in column (2) against serial No.37 in column (1), for the word "Seven", substitute the word "Four";
(5) omit the entries in column (2) and column (3) against serial No.124 in column (1):
(6) for the entries in column (2) and column (3) against serial No.161 in column (1), substitute the following entries in column (2) and column (3) respectively:-
(7) omit the entries in column (2) and column (3) against serial No. 181 in column (1),
(8) in the entry in column (3) against serial No.219 in column (1), for the word "Five", substitute the word "One";
(9) for the entries in column (2) against serial No.227 in column (I), substitute the following entry:-
"Utensils, that is to say, implements or containers used in cooking, dish, bowl and tumbler, made of stainless steel, plastic or aluminium, other than those specified elsewhere in Schedule IV or in any other Schedule.";
(10) in the entry in column (3) against serial No.239 in column (1), for the word "Eight", substitute the word "Four";
(11) for serial No.253 in column (1) and the entries relating thereto in column (2) and column (3), substitute the following serial Nos. in column (1) and entries relating thereto in column (2) and in column (3) respectively :-
(i) Barbed wire;
(ii) Wire net including perforated metal sheets;
(iii) Wire mesh;
(iv) Brackets;
(v) Hinges;
(vi) Hooks and eyes;
(vii) Nails;
(viii) Door closer including automatic door closer;
(ix) Screw studding;
(x) Sand paper and emery paper and emery cloth;
(xi) Hoops;
(xii) Stone for polishing floor;
(xiii) Pin;
(xiv) Fastener including hex bolt;
(xv) Cleat;
(xvi) Stone for sharpening carpenter's equipments;
(xvii) Iron pan (kadai, tawa or chatoo);
(xviii) Iron gamla (chuno kadai);
(xix) Hamal-dista;
(xx) Chains for domestic and pet animals;
(xxi)Carriage bolts;
(xxii)Curtain rod and string;
(xxiii) Revolving chair machine;
(xxiv) Hangers other than those made of plastic;
(xxv) Machine screws;
(xxvi) Handles made of brass and other materials;
(xxvii) Knobs;
(xxviii) Buckles of all varieties;
(xxix) Shoe rings;
(xxx) Shoe eyelets;
(xxxi) Brass rings;
(xxxii) Roofing screws, bottle screws, straining screws;
(xxxiii) L-lock bolts;
(xxxiv) J-lock bolts;
(xxxv) Rat traps;
(xxxvi) Rings;
(xxxvii) Aldraps;
(xxxviii) Hash bolts and door bolts;
(xxxix) Pick axes;
(xl) Iron oven commonly known as unan or chula;
(xli) Galvanised iron bucket;
(xlii) Flats;
(xliii) Angles;
(xliv) Plaster mesh;
(xlv) Clamps of all varieties;
(xlvi) Draw locks, almirah locks, cupboard locks, and box locks but excluding door and padlocks:
(xlvii) Other fittings of door, window, or furniture, made of base metal or alloys;
(xlviii) Sockets;
(xlix) Gun metal fittings;
(l) Steel wool;
(Ii) Thimbles;
(lii) Tile polishing blocks and rubbing bricks;
(liii) Metal mesh;
(liv) Polypropylene rope and nylon rope.
(12) omit the entries in column (2) and column (3) against serial No.268 in column (1);
2. This notification shall come into force with effect from the 1st day of September, 2004