In exercise of the power conferred by sub-section (1) of section 6 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to specify the whole of West Bengal as the area over which the Deputy Commissioner of Sales Tax, the Assistant Commissioner of Sales Tax and the Assistant Sales Tax Officer posted in Corporate Division shall, notwithstanding anything contained in this Department notification No. 798-F.T., dated the 31st March, 2005, exercise jurisdiction, in relation to any dealer having his place of business in any area falling within the jurisdiction of any Charge referred to in the notification as aforesaid.

2. This notification shall come into force with effect from the 1st day of April, 2005.