In exercise of the power conferred by sub-section (1) of section 18 of the West Bengal Sales Act, 1994 (West Bengal Act XLIX of 1994) (hereinafter referred to as the said Act), the Governor is pleased hereby to fix in respect of goods included in Schedule IV to the said Act and specified in column (2) of the Table below, the rate specified in schedule column (3) of the said Table as the rate at which tax under the said Act shall be paid by a dealer on his taxable turnover of sales.
TABLE
Part A
(a) edible rice bran oil and
(b) those vegetable oils included in the goods specified elsewhere in this Schedule or in any other Schedule.
(ii) Weaning food sold under various trade names or descriptions such as Cerelac Milk cereal, Nastrum baby cereal, Farex or any other name or description whatsoever.
(a) cellular phone and pager
(b) any item seperately specified in this Schedule or in any other Schedule
(a) in whole form
(b) in broken, ground, powdered, or any other form (other than whole form) or of any description whatsoever,
( c) Combination of broken, ground, powdered, or any other form or description, of two or more varieties of spices, with or without any other substance.
Explanation.- For the purposes of this entry, the whole form of a spice, or the broken, ground, powdered or any other form of such spice, or any combination of such spice and any other spice, in any form, shall each be treated as a different commodity.
(i) when manufactured or made in india
(ii) when not manufactured or made in india
When manufactured in a factory as defined in the Factories Act ,1948 (63 of 1948)
When manufactured otherwise than in a factory referred to in 120 (a)
but excluding those specified elsewhere in this Schedule or in any other Schedule.
(ii) Silk cloth, other than those specified elsewhere in Schedule IV or in any other Schedule
Coal
(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 belts;
(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 chaula;
(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.
PART - B
(i) sold through public distribution system.