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The West Bengal Sales Tax - Notifications
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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:-

(a) Aerated water including soda water and non-alcoholic beverage (excluding fruit juice, fruit concentrate, fruit squash, fruit syrup, fruit cordial and non-fruit syrup) when sold in sealed containers including sealed polythene bottles, pouches or packets.

Seventeen
(b) Non-fruit syrup when sold in sealed containers including sealed polythene bottles, pouches or pockets. Ten";

(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:-

(i) Non-ferrous metal, other than copper and lead, in all its forms, such as, ingots, bars, rods and slabs, including alloys and scraps thereof, but excluding those specified elsewhere in Schedule IV

Five
(ii) Copper and lead in all forms, such as, ingots, bars, rods and slabs, including alloys and scraps thereof, but excluding those specified elsewhere in Schedule IV. One

(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 :-

253. Interesterified vegetable fats

Four
254. Patches, strips, solution and kit used for repairing puncture in tyres and tubes of bicycle, tricycle and cycle rickshaw

Four
255. Husk of isabgul.

Eight
256. Food colours.

Four
257 Rubber gloves

Twelve
258. Clocks, time-pieces and watches of all types and parts thereof and watch straps.

Twelve
259. Furniture, almirahs, and safes, made wholly or principally of aluminium, stainless steel, iron and steel. Twelve
260. Marble, granite, black stone, cuddappa stone, kota stone and any other natural stone, and articles (including tiles) made thereof. Twelve
261. Video cassette tape, audio cassette tape.

Twelve
262. Electrical goods of all kinds used in the generation, transmission, distribution or in connection with the consumption of electricity, including all kinds of wires and cables, holders, plugs, sockets switches, cappings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, panel boards, distribution boards electrical relays, single phasing preventors, wooden plugs, lighting arrestors, electrical earthen ware and porcelain ware, circuit breakers, starters, power supply indicators, winding wires and strips, jointing materials, fitting elements, general lighting system (G.L.S.) lamps, chandeliers and their shades, protectors, stands, fixtures, fittings, battens, brackets, sound or visual signalling apparatus such as bells, sirens, indicator panels, burglar or fire alarms, and parts and accessories of such goods other than those specified elsewhere in this Schedule IV or any other Schedule. Twelve
263. Footwears of all descriptions excluding hawai chappals, chappals and sandals made of plastic.

Eight
264. Jute goods, except those specified in any other Schedule than Schedule IV. Eight
265. Fancy leather goods, that is to say brief-case, attache case, ornamented vanity bag and hand bag made of leather.

Four
266. Hardware goods, that is to say,-

(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 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.

Twelve
267. Readymade garments (other than hosiery goods and garments made of khaddar or khadi) including necktie, bow and collar but excluding those specified in any other Schedule other than Schedule IV. Eight
268. Tea. Eight

269. Sanitary wares and sanitary fittings excluding those made of plastic or other synthetic substances.

Twelve
270. Cast iron casting. Eight
271. Food made from soyabean, commonly known as soya food Seven
272. Bricks. Ten
273. Hosiery goods of all varieties and description. Four
274. Cotton yarn (excluding cotton yarn in hank) and all non cotton yarns except those specified elsewhere in this Schedule IV or in any other Schedule. Four
275. Items of goods not specified by name or description other than those specified in Schedule I or Schedule VIII. Ten

(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