DEMO|

Rules

Form

Circulars

12 Contingent liability to pay tax on purchase

15 Liability of a casual dealer to pay tax

16 Levy of tax on sales

16A Levy of tax on sales by casual dealer

18 Levy of tax on taxable contractual transfer price

65 Imposition of penalty for non-issue or improper issue of tax invoice, invoice, cash memo or bill

8A Establishment of West Bengal Value Added Tax Settlement Commission

99 Restriction on transport of any consignment of goods despatched from any place outside West Bengal

108 Restrictions on, and conditions for, transport of any consignment of goods by casual dealer, dealer or any other person, from any place in West Bengal referred to in section 73 to any place outside West Bengal referred to in section 81

100A. Procedure for transporting consignment of goods from railway station steamer station port airport or customs station inWest Bengal by a registered dealer selected under sub-rule (1) of rule 110B.-

103A. Procedure for transporting consignment of goods across or beyond a checkpost other than a railway station steamer station port airport or customs station by a registered dealer selected under sub-rule (1) of rule 110B.-

104A. Procedure for transport from places other than checkposts in West Bengal of consignment of goods despatched from places outsideWest Bengal by a registered dealer selected under sub-rule (1) of rule 110B.-

Form 14D : For dealers enjoying deferment or tax holiday or remission of tax under section 118

Memorandum No.146 CT /PRO./9I/PRO /2006/1448 Dated 23rd February 2007.

Schedule A : Goods on sale of which no tax is payable

THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER III: INCIDENCE AND LEVY OF TAX

21. Tax-free sale of goods

No tax shall be payable under this Act on sale of goods specified in column (2) of Schedule A, subject to the conditions and exceptions, if any, set out in the corresponding entry in column (3) thereof.