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
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
PART - B
(i) sold through public distribution system.