THE WEST BENGAL VALUE ADDED TAX ACT, 2003 NOTIFICATIONS
-

GOVERNMENT OF WEST BENGAL

LAW DEPARTMENT

Legislative

NOTIFICATION

NOTIFICATION No. 2020-L.- 8th August, 2005.- The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information-

West Bengal Act XIII of 2005

THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2005.

[Passed by the West Bengal Legislature.]

[Assent of the Governor was first published in the Kolkata Gazette,

Extraordinary, of the 8th August, 2005.]

An Act to amend the West Bengal Primary Education Act, 1973, the West Bengal Rural Employment and Production Act, 1976, the West Bengal Sales Tax Act, 1994, the West Bengal State Tax on Consumption or Use of Goods Act, 2001 and the West Bengal Value Added Tax Act, 2003.

WHEREAS it is expedient to amend the West Bengal Primary Education act, 1973 (West Ben. Act XLIII of 1973), the West Bengal Rural Employment and Production Act, 1976 (West Ben. Act XIV of 1976), the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the West Bengal State Tax on Consumption or Use of Goods Act, 2001 (West Ben. Act XV of 2001) and the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), for the purposes and in the manner hereinafter appearing ;

It is hereby enacted in the Fifty-sixth Year of the Republic of India, by the Legislature of West Bengal, as follows :-

1. Short title and commencement.

(1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 2005.

(2) Save as otherwise provided, it shall come into force on such date, or shall be deemed to have come into force on such date, as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.

2. Amendment of West Ben. Act XLIII of 1973.

In the Bengal Primary Education of 1973, after section 70, the following section shall be inserted :-

" 70A.

Crediting of proceeds of cess, penalty and interest to Primary School Council Fund.

Notwithstanding anything contained in any other provision of this Act, the proceeds of the cess, penalty and interest, levied and recovered under section 78, section 78A, section 78B and section 78BB shall first be credied to the Consolidated Fund of West Bengal, and the State Government may, if the State Legislature by appropriation made by law in this behalf so provides, credit such proceeds of the cess, penalty and interest to the Primary School Council Fund from time to time, after deducting therefrom the expenses of recovery, for being utilised exclusively for the purposes of the Act."

3. Amendment of West Ben. Act XIV of 1976.

In the West Bengal Rural Employment and Production Act, 1976, after section 5, the following section shall be inserted :-

" 5A.

"Crediting of proceeds of cess, penalty and interest to West Bengal Rural Employment and Production Fund.

Notwithstanding anything contained in any other provision of this Act, the proceeds of the cess, penalty and interest, levied and recovered under Section 4 other than clause (a) of sub-section (2) of that section, section 4A and section 4AA shall first be credited to the Consolidated Fund of West Bengal and the State Government may, if the State Legislature by appropriation made by law in this behalf so provides, credit such proceeds of the cess, penalty and interest to the West Bengal Rural Employment and Production Fund, after deducting therefrom the expenses of collection for being utilised exclusively for the purposes of the Act.".

4. Amendment of West Ben. Act XLIX of 1994.

In the West Bengal Sales Tax Act, 1994, in section 17,-

(1)	in sub-section (2),-
(a)	Clause (fc) shall be deemed to have been omitted with effect from the 1st day of January, 2005 ;
(b)	For clause (fd), the following clause shall be substituted :-
	"(fd)	(i)	Fifteen per centum of such part of his taxable turnover of sales as represents sales of foreign liquor specified in serial No. 2 of Schedule VIII effected during the period from the 1st day of September, 2004 to the 31st day of December, 2004 by Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteen attached to the military units in West Bengal to the members of the Defence Forces of India;
		(ii)	Twenty per centum of such part of his taxable turnover of sales as represents sales of foreign liquor specified in serial No. 2 of Schedule VIII effected on and from the 1st day of January, 2005 by Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteen attached to the military units in West Bengal to the members of the Defence Foreces of India :
			Provided that the provisions of this clause shall apply subject to such conditions and restrictions as may be prescribed;" ;
(2)	In sub-section (3), in clause (a), after sub-clause (x), the following sub-clause shall be deemed to have been inserted with effect from the 1st day of January, 2005 :-
	"(xa)	Sales of foreign liquor specified in serial No. 2 of Schedule VIII, to Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteen attached to the military units in West Bengal by a dealer who manufactures such foreign liquor in West Bengal :
		Provided that the provisions of this sub-clause shall apply subject to such conditions and restrictions as may be prescribed.".

5. Amendment of West Ben. Act XV of 2001.

In the West Bengal State Tax on Consumption or Use of Goods Act, 2001 ,-

(1) in section 2,-

(a)	in sub-section (1), in clause (g), for the words and figures " or under the Central Sales Tax Act, 1956", the words, figures " the words and figures "or under the Central Sales Tax Act, 1956", (74 of 1956.) or under the West Bengal Value Added Tax Act, 2003" (West Ben. Act XXXVII of 2003)" shall be substituted;
(b)	in sub-section (2), after the words and figures " the West Bengal Sales Tax Act, 1994" (West Ben. Act XLIX of 1994.) the words and figures " or in the West Bengal Value Added Tax Act, 2003" shall be inserted;

(2) in section 4, for the words, letters and brackets "and clause (c)", the words, letters and brackets "and clause (ba)" shall be substituted;

(3) in section 10, in clause (c), after the words and figures " the West Bengal Sales Tax Act, 1994," the words and figures "or the West Bengal Value Added Tax Act, 2003," shall be inserted.

6. Amendment of West Ben. Act XXXVII of 2003.

In the West Bengal Value Added Tax Act, 2003,-

(1) in section 2,-

(a)	in clause (2), for the words "the West Bengal Commercial Taxes Appellate and Revisional Board", the words "the West Bengal Sales Tax Appellate and Revisional Board" shall be substituted ;
(b)	for clause (6), the following clause shall be substituted:-
'(6)	" Capital goods" means such goods meant for use in the manufacture or for execution of works contract in West Bengal, and such other goods as are required by a reseller to keep the goods in saleable condition or to effect the sale properly in West Bengal;'
(c)	in clause (15), in item (a), the word "newspaper," shall be omitted;

(2) in section 8, in sub-section (2), for the word and figure "section 3", the word and figure "section 6" shall be substituted;

(3) in section 10, in sub-section (3), in clause (b), for the words "different taxable quantum may be prescribed for different classes of dealers:", the words "different taxable quantum may be prescribed for different goods or for different classes of dealers:" shall be substituted;

(4) in section 16,-

(a)	in sub-section (2), for clause (b), the following clause shall be substituted:-
	"(b)	at the rate of four per centum of such part of his turnover of sales as represents sales of-
		(i) such capital goods, as the State Government may, by notification, specify; and
		(ii) any goods specified in Schedule C;"

(b)	in sub-section (3)
	(i)	In clause (b), for the words "does not exceed fifty lakh rupees.". The words "does not exceed fifty lakh rupees, or" shall be substituted;
	(ii)	After clause (b), the following clause shall be inserted :-
		"(C)	if his turnover of sales during the period from the commencement of the year in which he gets himself registered to the date of his registration, does not exceed fifty lakh rupees,";
	(iii)	In the first proviso, after clause (c), the following clause shall be inserted :-
		"(ca)	a dealer who has purchased tea sold under the auspices of any tea auction centre in West Bengal duly authorised by the Indian Tea Board; or"

(c)	In sub-section (5), for the words "option for a year,", the words "option for a year, or a part of the year in which he gets himself registered," shall be substituted;

(5) in section 18, in sub-section (1),-

(a)	after clause (a), the following clause shall be inserted:-
	"(aa)	at the rate of four per centum, where goods represents those involved in printing materials, and"
	(b)	in clause (b), for the words, letter and brackets " specified in clause (a)" the words, letters and brackets " specified in clause (a) or clause (aa)" shall be substituted;

(6) in section 23,-

(a) in sub-section (1), after the proviso, the following proviso shall be added :-

"Provided further taht where a dealer has become liable to pay tax under the privisions of section 10 and deals in only such goods as specified in Schedule A, such dealer may, notwithstanding anything contained in this sub-section, carry on business without getting himself registered,";

(b) in sub-section (2), for the words "within thirty days", the words "within ninety days" shall be substituted;

(7) in section 24,-

(a)	in sub-section (1A), for the words "within sixty days", the words "within one hundred and twenty days" shall be substituted;
(b)	in sub-sectin (2A), for the words "within thirty days", the words "within ninety days" shall be substituted;

(8) in section 29, in sub-section (1),-

(a)	in clause (b), for the words, figures and brackets "sub-section (8) of section 14." The words, figures and brackets "sub-section (8) of section 14; or" shall be substituted;
(b)	after clause (b), the following clause shall be inserted:-
	"(C) the dealer has obtained the certificate of registration on the basis of documents or representations, which have subsequently been found false or incorrect by such appropriate authority.";

(9) in section 31A, for the words, figures, letter and brackets "in clause (36B)", the words, figures letter and brackets "in clause (36C)" shall be deemed to have been substituted with effect from the 1st day of April, 2005;

(10) in section 33,-

(a)	in sub-section (2),-
	(i)	for the words and figures "section 45 of the assessment under section 46", the words and figures "section 45 or the assessment under section 46" shall be deemed to have been substituted with effect from the 1st day of April, 2005; and
	(ii)	for the words "upto the prior to the date", the words "upto the date prior to the date" shall be deemed to have been substituted with effect from the 1st day of April, 2005;
(b)	in sub-section (3), for the words "Where a dealer is required to reverse any amount of input tax credit or input tax rebate", the words "Where a dealer required to adjust any amount of reverse credit by way of deducting input tax credit or input tax rebate" shall be substituted;

(11) in section 34,-

(a)	in sub-section (1), for the words " the amount of tax payable by him, the words "the amount of tax due from him" shall be substituted;
(b)	in sub-section (2), for the words "the amount of tax payable is modified", the words "the amount of tax due is modified" shall be substituted'
(c)	after sub-section (2), the following sub-section shall be inserted:-
	"(3)	Where as a result of an order under section 84, section 85, section 86, section 87 or section 88 the amount of tax due is modified as stated in sub-section (2), the interest shall be payable at the rate of twelve per centum per annum for the period of default, calculated from the day next following the date specified in the notice oroginally issued under section 45 or section 46 or section 48 for payment thereof upto the day fo full payment of such tax due or upto the day preceding the day of commencement of proceedings under section 55, whichever is earlier, upon so much of the amount of modified tax due as remains unpaid.";

(12) in section 36, for the words "from the first day of the month next following the date of such order", the words "from the first day of the month next following three months from the date of such order" shall be substituted;

(13) in section 60A, in the marginal note, for the words "from a dealer other than registered dealer", the words "from a dealer" shall be substituted;

(14) in section 61, after clause (a), the following clause shall be inserted:-

"(aa)	to a registered dealer, who is not liable to pay tax under section 14 and whose nature of business is such that for any year the input tax credit exceeds the output tax payable for such year under this Act, the excess amount of net tax credit over output tax for such year, where-
	(i)	the rates of tax on principal inputs are higher than the rates of tax of the goods on which output tax is payable by such registered dealer in respect of all his sales, or
	(ii)	the payments for all sales of such registered dealer during the year are received through bank and such sales are made-
		(A)	to various departments of the Central or the State Government, or
		(B)	to registered dealers in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956 (74 of 1956), or
		(C)	in the course of export out of India within the meaning of section 5 of the Central Sales Tax Act, 1956;";

(15) in section 64, in sub-section (1),-

(a)	for the words "sells any goods to any person", the words "sells any goods" shall be substituted;
(b)	aftter the proviso, the following proviso shall be aded :-
	"Provided further that a registered dealer or a dealer who has made an application under sub-section (1) of section 24 within thirty days from the date of incurring liability to pay tax under the Act, may, at his option, issue in the prescribed manner a serially numbered invoice or bill or cash memorandum, signed and dated by him or his regular employee, showing such particulars as may be prescribed, in respect of sales of goods by him to any dealer not being a dealer registered under the Act, or to a casual dealer or to the Government or to any person and such registered dealer shall keep the counterfoil or duplicate of such invoice or bill or cash memorandum, duly signed and dated by him or his regular employee;";

(16) in section 66, after sub-section (3), the following sub-section shall be inserted :-

"(4) The Commissioner, the Special Commissioner, the Additional Commissioner or any other person appointed under sub-section (1) of section 6 may require any authority under the State Government or the Central Government or any local authority or a statutory body or a trust or any other body corporate to furnish information and to produce documents for the purpose of levy of any tax or collection of any tax imposed by the State or for carrying out any other purposes of the Act.";

(17) in section 67,-

(a)	for the words "and shall grant to such dealer or casual dealer or person, a receipt for such accounts, registers or documents:, the words "and shall grant such dealer or casual dealer or person, a receipt for such accounts, registers or documents, including those in the form of electronic record, or any computer or electronic media" shall be substituted';
(b)	in the proviso,-
	(i)	in paragraph (a), for the words "accounts, registers or documents, including those in the form of electronic record, seized by him under this section", the words "accounts, registers or documents, including those in the form of electronic record, or any computer or electronic media, seized under this section" shall be substituted;
	(ii)	in paragraph (b), for the words "accounts, registers or documents, including those in the form of electronic record, seized by him under this section", the words "accounts, registers or documents, including those in the form of electronic record, or any computer or electronic media, seized under this section" shall be substituted;

(18) in section 74, for the words "the Commissioner", the words figures and brackets "the Commissioner, the Special Commissioner, the Additional Commissioner, or as the case may be, any of such person appointed unde sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under this section." Shall be deemed to have been substituted with effect from the 1st day of April, 2005;

(19) in section 75,-

(a)	in sub-section (1),-
	(i)	for the words and figures "under section 74 by the Commissioner", the words, figures and brackets "under section 74 by the Commissioner, the Special Commissioner, the Additional Commissioner, or as the case may be, any of such persons appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under this section," shall be deemed to have been substituted with effect from the 1st day of April, 2005;
	(ii)	in clause (a), for the words "the Commissioner", the words "such authority" shall be deemed to have been substituted with effect from the 1st day of April, 2005;
	(iii)	in clause (b), for the words "the Commissioner", the words "such authority" shall be deemed to have been substituted with effect from the 1st day of April, 2005;
(b)	in sub-section (2), for the words "the Commissioner", the words, figures and brackets "the authority referred to in sub-seciton (1)" shall be deemed to have been substituted with effect from the 1st day of April, 2005;

(20) in section 76,-

(a)	in sub-section (1),-
	(i)	for the words "the Commissioner has reason to believe", the words, figures and brackets "the Commissioner, the Special Commissioner, the Additional Commissioner or as the case may be, any of such person appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under this section, has reason to believe" shall be deemed to have been substituted with effect from the 1st day of April, 2005;
	(ii)	in the second proviso, for the words "the Commissioner", the words "the authority referred to in this sub-section" shall be deemed to have been substituted with effect from the 1st day of April, 2005;
	(iii)	in the third proviso, for the words "the Commissioner", the words "such authority" shall be deemed to have been substituted with effect from the 1st day of April, 2005;
(b)	in sub-section (2),-
	(i)	for the words "the Commissioner has reason to believe", the words, figures and brackets "the Commissioner, the Special Commissioner, the Additional Commissioner, or as the case may be, any of such persons appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under this section, has reasons to believe" shall be deemed to have been substitued with effect from the 1st day of April, 2005;
	(ii)	in the first proviso, for the words "the Commissioner", the words "the authority referred to in this sub-section" shall be deemed to have been substituted with effect from the 1st day of April, 2005;
	(iii)	in the second proviso, for the words "the Commissioner", occurring in two places, the words "such authority" shall be deemed to have been substitued with effect from the 1st day of April 2005;
(c)	in sub-section (3),-
	(i)	for the words "before the Commissioner", the words, figures and brackets "before the authority referred to in sub-section (1) of section 75" shall be deemed to have been substituted with effect from the 1st day of April, 2005;
	(ii)	for the words "the Commissioner shall", the words "such authority shall" shall be deemed to have been substituted with effect from the 1st day of April, 2005;

(21) in section 81, in sub-section (1),-

(a)	for clause (a), for following clause shall be substituted:-
	"(a)	where carriage is caused by a sale of such goods, two copies of tax invoice or bill or cash memorandaum issued by the seller of such goods and such other documents as may be prescribed, or":
	(b)	in clause (b), for the words, letter and brackets " and a way bill and such other documents as reffered to in clause (a) above:", the words "and such other documents as may be prescribed:" shall be substituted;

(22) in section 84, in sub-section (2),-

(a)	after the second proviso, the following proviso shall be added:-
	"Provided also that in computing the period mentioned in the first proviso for disposal of any appeal, the period during which the appropriate appellate authority is restrained from disposing of or continuing any proceedings for such appeal by an order of an authority under the Act or a tribunal or any court, shall be excluded.";
(b)	in the Explanation, for the words and figures "or section 87", the words and figures", section 87 or section 88 shall be substituted;

(23) in section 85, in sub-seciton (1), for the words and figures "a provisional assessment under section 46,", the words and figures "a provisional assessment under section 45, or any other assessment under section 46" shall be substituted;

(24) in section 86,-

(a)	in the first proviso, for the words "any revision filed", the words "any application for revision filed" shall be substituted;
(b)	after the second proviso, the following proviso shall be added :-
	"Provided also that in computing the period mentioned in the first proviso for disposal of any application for revision, the period during which the appropriate revisional authority is restrained from disposing of or continuing any proceedings for such revision by an order of an authority under the Act, or a tribunal or any court, shall be excluded,";

(25) in section 87, in the first proviso to sub-section (1), for the words "the application for revision preferred to him", the words "the application for revision preferred by him" shall be substitued;

(26) after section 88, the following sections shall be inserted:-

" 88A Application by assessing authority for revision under section 87.
	Where any assessing authority is aggrieved by any order being-
(a)	a final appellate order passed under section 84 by an Assistant Commissioner or a Deputy Commissioner or an Additional Commissioner; or
(b)	a final order passed under section 85 or section 86 or section 88 by an Assistant Commissioner, a Deputy Commissioner or an Additional Commissioner revising or reviewing a final appellate order passed under section 84 in respect of a provisional assessment or any other assessment.

Such assessing authority may make an application, without any fees, for revision under section 87 of such order, to the Appellate and Revisional Board.

88B. Power of Commissioner to revise orders prejudicial to revenue.
(1)	If the Commissioner considers that any order passed by a Special Commissioner or an Additional Commissioner or any person appointed under sub-section (1) of section 6 is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the dealer or casual dealer or person likely to be affected an opportunity of being heard and after making or causing to be made such inquiry, if any, as he deems necessary, pass such order as the circumstances of the case justify, including an order enhancing or modifying any assessment, or canceling or setting made any assessment and directing a fresh assessment or revising or cancelling or setting aside any other order made under this Act by any such authority and directing a fresh order to be passed under this Act.
(2)	No order shall be made under sub-section (1) after the expiry of four years from the date of the order sought to be revised:
	Provided that in computing the period mentioned under this sub-section, the period during which any proceedings under this section is stayed by an order of an authority under this Act or a tribunal or any court, shall be excluded.";

(27) in section 93,-

(a)	in sub-section (1),-
	(i)	for clause (c), the following clause shall be substituted :-
		"(c)	neglects or refuses to furnish information as required by section 27A, or furnishes such information which is found to be incorrect; or";
	(ii)	for clause (d), the following clause shall be substituted:-
		"(d)	neglects or refuses to furnish information as required by section 30B, or furnishes such information which is found to be incorrect; or";
	(iii)	for clause (h), the following clause shall be substituted:-
		"(h)	neglects or refuses to furnish information as required by section 66A, or furnishes such information which is found to be incorrect; or";
(b)	in sub-section (3B), for the words "Whoever contravenes the provisions", the words "Whoever contravenses the express conditions referred to in the provisions" shall be substituted;

(28) in section 99,-

(a)	in sub-section (1),-
	(i)	in clause (a), for the words "under this Act", the words and figures "under this Act or the West Bengal Sales Tax Act, 1994" (West Ben. Act XLIX of 1994) shall be substituted;
	(ii)	in clause (b), for the words "under this Act" the words and figures "under this Act or the West Bengal Sales Tax Act, 1994" shall be substituted;
(b)	after sub-section (2), the following sub-section shall be inserted:-
	"(3) Where the Commissioner, upon an application made by a dealer and after making such enquiry as he deemed fit and proper, is satisfied and issues a certificate in the prescribed form to the effect that such dealer is not liable to pay tax under section 14 or that he has paid tax payable by, or due from, him under that section, payment may, notwithstanding anything in sub-section (1), he made to such dealer for execution by him of a works contract referred to in section 14 on production by him of such certificate of the Commissioner.";

(29) in section 118, in sub-section (1), in clause (b), for the words " in a restricted manner by way of exemption from payment of ninety-five per centum of output tax" the words "by way of exemption of output tax" shall be substituted;

(30) section 121 shall be renumbered as sub-section (1) of that section and after sub-section (1) as so renumbered, the following sub-section shall be inserted:-

"(2)	Notwithstanding anything contained elsewhere in this Act, the provisions of this Act shall not-
	(a)	affect any right, privilege, obligation or liability acquired, accured or incurred under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994); or
	(b)	affect any penalty, forfeiture or punishment incurred in respect of any offence committed against, or in respect of any contravention of any provision of the West Bengal Sales Tax Act, 1994; or
	(c)	affect any investigation, legal proceeding or remedy, in respect of any such privilege, obligation or liability, penalty, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, contined or enforced, and any such forfeiture may be made and penalty or punishment may be imposed,

In respect of any transaction effected before the appointed day or in respect of any action relating to such transaction.";

(31) in Schedule A,-

(a)	for the entry in column (2) against serial No. 3 in column (1), the following entry in column (2) shall be substituted:-
	"Aquatic feed, poultry feed and cattle feed including grass, hay, straw, husk of pulses, de-oiled cake, wheat bran and supplements, concentrates and additives of such feed."
(b)	after serial No. 3 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:-
	"3A. Bangles made of any kind of materials except those made of gold, silver and platinum."
(c)	for the entry in column (2) against serial No. 5 in column (1), the following entry in column (2) shall be substituted:-
	"Books, periodicals and journals excluding those specified elsewhere in this Schedule or any other Schedule, but including Braille books, maps, charts and globes."
(d)	after serial No. 8A in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:-
	"8B. Conch shell and conch shell products."
(e)	after serial No. 11 in column (1) and the entry relating thereto in column (2), the following serial No. In column (1) and the entry relating thereto in column (2) shall be inserted:-
	"11A. Duty Entitlement Pass Book (D.E.P.B.).";
(f)	for the entry in column (2) against serial No. 14 in column (1), the following entry in column (2) shall be substituted:-
	" Firewood excluding casurina and eucalyptus timber.";
(g)	for the entry in column (2) against serial No. 15 in column (1), the following entry in column (2) shall be substituted:-
	"Fishnet, fishnet fabrics, Fishing hook and seeds of fish, prawn and shrimp."
(h)	for serial No. 20 in column (1) and the entry relating thereto in column (2), the following serial Nos. in column (1) and the entries relating thereto in column (2) shall be substituted:-
	"20. Gur, jaggery and rub gur.
	20A.	Goods, except kerosene oil, sold through Public Distribution System (PDS).
	20B.	Garments, goods and made-ups, of khaddar or khadi as defined in the West Bengal Khadi and Village Industries Board Act, 1959 (West Ben. Act XIV of 1959), manufactured in a khadi production unit approved or certified by the Khadi and Village Industries Commission established under the Khadi and Village Industries Commission Act, 1956 (61 of 1956).
	20C.	Handicrafts.
	20D.	Hosiery yarn."
(i)	after serial No. 22 in column (1) and the entry relating thereto in column (2), the following serial Nos. In column (1) and the entries relating in column (2) shall be inserted:-
	"22A.	*Indignenou handmade nuggest, commonly knows as bori.*
	22B.	Indigenous handmade soap.";
(j)	after serial No. 25 in column (1) and the entry relating thereto in column (2), the following serial No. In column (1) and the entry relating thereto in column (2) shall be inserted :-
	"25A.	Newspaper.";
(k)	in the entry in column (2) against serial No. 27 in column (1), for the words *"suji* and besan", the words "suji, besan and sattu"** shall be substituted;
(l)	after serial No. 27A in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:-
	"27B.	*Papad* commonly known as papar.";
(m)	for the entry in column (2) against serial No. 35A in column (1), the following entry in column (2) shall be substituted:-
	*"Sugar manufactured or made in India, misri* and batasa."**
(n)	for the entry in column (2) against serial No. 35B in column (1),the following entry in column (2) shall be substituted:-
	" Seeds of all varieties other than those specified elsewhere in this Schedule or in any other Schedule."
(o)	after serial No. 35B in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:-
	*"35C. Sponge-wood commonly known as sola* or solapith."**
(p)	for the entry in column (2) against serial No. 36 in column (1), the following entry in column (2) shall be substituted:-
	*" Sweetmeat other than cake and pastry but including curd and khoa."*

(32) in Schedule C,-

(a)	in Part I,-
	(i)	for the entry in column (2) against serial No. 4 in column (1), the following entry in column (2) shall be substituted :-
		"All intangible goods like copyright, patent and replenishment (REP) licence, other than those specified elsewhere in this Schedule or any other Schedule.";
	(ii)	in the entry in column (2) against serial No. 5 in column (1), for the words " and asphaltic roofing earthen tiles." the words " and asphaltic roofing earthen tiles, and refractory monolithic and fly ash." shall be substituted;
	(iii)	after serial No. 5 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:-
		" 5A.	All types of toys except those specified elsewhere in this Schedule or any other Schedule, and excluding electronic toys.";
	(iv)	for the entry in column (2) against serial No. 6 in column (1), the following entry in column (2) shall be substituted:-
		" All types of yarn including jute yarn and jute twine but excluding cotton and silk yarn in hank and sewing thread."
	(v)	for the entry in column (2) against serial No. 7 in column (1), the following entry in column (2) shall be substituted:-
		" All utensils including pressure cookers and pans excepting utensils made of precious metals."
	(vi)	for the entry in column (2) against serial No. 8A in column (1), the following entry in column (2) shall be substituted:-
		" Articles made of rolled-gold and imitation gold and all types of imitation jewellery."
	(vii)	in the entry in column (2) against serial No. 13 in column (1), after the words " and components" the words " including tyres and tubes" shall be inserted;
	(viii)	after serial No. 13A in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:-
		"13B. Bio-fertilisers and micronutrients, plant growth promoters and regulators."
	(ix)	in column (2) against serial No. 16 in column (1), the following entry shall be inserted:-
		"Buckets made of iron and steel, aluminium, plastic or other materials, except those made of precious materials."
	(x)	after serial No. 17 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:-
		"17A.	Candles.";
	(xi)	for the entry in column (2) against serial No. 18 in column (1), the following entry in column (2) shall be substituted:-
		" Capital goods as notified under item (i) of clause (b) of sub- section (2) of section 16."
	(xii)	for the entry in column (2) against serial No. 22A in column (1), the following entry in column (2) shall be substituted:-
		" Clay including fireclay, fine china clay and ball clay."
	(xiii)	entry in column (2) against serial No. 23A in column (1) shall be omitted;
	(xiv)	after serial No. 24 in column (1) and the entry relating thereto in column (2), the following serial Nos. in column (1) and the entries relating thereto in column (2) shall be inserted:-
		"24A.	Combs.
		24B.	Cups and glasses of paper and plastic.";
	(xv)	for the entry in column (2) against serial No. 25A in column (1), the following entry in column (2) shall be substituted:-
		"Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the licence issued under the Drugs and Cosmetics Act, 1940 (23 of 1940).";
	(xvi)	for the entry in column (2) against serial No. 26 in column (1), the following entry in column (2) shall be substituted:-
		" Edible oils other than coconut oil, and oil cake.";
	(xvii)	for the entry in column (2) against serial No. 27 in column (1), the following entry in column (2) shall be substituted:-
		" Electrodes, electrical insulators."
	(xviii)	in column (2) against serial No. 30 in column (1), the following entry shall be inserted:-
		" Feedings bottles and nipples."
	(xix)	entry in column (2) against serial No. 31 in column (1) shall be omitted;
	(xx)	in the entry in column (2) against serial No. 31A in column (1), for the words " Gas chimney" the words " Glass chimney" shall be substituted;
	(xxi)	entry in column (2) against serial No. 33 in column (1) shall be omitted;
	(xxii)	after serial No. 35A in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:-
		"35B. Honey."
	(xxiii)	in the entry in column (2) against serial No. 37A in column (1), after the words " Kerosene lamp" the words "petromax" shall be inserted;
	(xxiv)	for the entry in column (2) against serial No. 38 in column (1), the following entry in column (2) shall be substituted:-
		" Husk of cereals, and bran of cereals other than wheat bran."
	(xxv)	in the entry in column (2) against serial No. 40 in column (1), for the words "dhupkathi or dhupbati" the words "dhupkathi, dhupbati and havan samagri including sombrani and lobhana" shall be substituted;
	(xxvi)	after serial No. 43A in column (1) and the entry relating thereto in column (2), the following serial Nos. in column (1) and the entries relating thereto in column (2) shall be inserted:-
		"43B.	Kattha.
		43C.	Khandsari."
	(xxvii)	for the entry in column (2) against serial No. 44C in column (1), the following entry in column (2) shall be substituted:-
		" Linear Alkyl Benzene (L.A.B.), Sulphonate Acid, Alfa Olefin Sulphonate."
	(xxviii)	in column (2) against serial No. 48 in column (1), the following entry shall be inserted :-
		"Medical equipments, devices and implants.";
	(xxix)	for the entry in column (2) against serial No. 49 in column (1), the following entry in column (2) shall be substituted :-
		"Napa slabs and Shahabad stones."
	(xxx)	in the entry in column (2) against serial No. 51 in column (1), for the words " and non-ferrous metals" the words " and non-ferrous metals, ferrous and non-ferrous metal castings" shall be substituted;
	(xxxi)	after serial No. 51 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted :-
		"51A.	Nuts, bolts, screws and fasteners.";
	(xxxii)	in the entry in column (2) against serial No. 54 in column (1), for the letters and words " PVC pipes" the letters and words " PVC pipes, and fittings thereof" shall be substituted;
	(xxxiii)	in the entry in column (2) against serial No. 55 in column (1), for the words "hawai chappals" the words " hawai chappals, and parts and components thereof" shall be substituted;
	(xxxiv)	in the entry in column (2) against serial No. 55A in column (1), for the words "and plastic powder" the words " plastic powder and master batches" shall be substituted;
	(xxxv)	after serial No. 55C in column (1) and the entry relating thereto in column (2), the following serial No. In column (1) and the entry relating thereto in column (2) shall be inserted :-
		"55D.	Pre-recorded cassette, audio compact disc (ACD), and video compact disc (VCD) and pre-recorded digital versatile disc (DVD).";
	(xxxvi)	in column (2) against serial No. 58 in column (1), the following entry in column (2) shall be inserted:-
		" Porridge and cottage cheese."
	(xxxvii)	for the entry in column (2) against serial No. 58B in column (1), the following entry in column (2) shall be substituted:-
		" processed and preserved vegetables and fruits including fruit jams, jelly, pickle, fruit squash, fruit paste, fruit drink and fruit juice, whether in a sealed container or not, and wet dates."
	(xxxviii)	in the entry in column (2) against serial No. 60 in column (1), for the words " and wagons" the words " wagons and freight containers and parts thereof" shall be substituted;
	(xxxix)	in column (2) against serial No. 69 in column (1), the following entry shall be inserted:-
		" Spectacles and parts and components thereof, contact lens and lens cleaner."
	(xl)	for the entry in column (2) against serial No. 70 in column (1), the following entry in column (2) shall be substituted:-
		" Sewing machine and its parts and accessories."
	(xli)	in the entry in column (2) against serial No. 71 in column (1), for the words "and other water vessels" the words "and other water vessels including non-mechanised boats" shall be substituted;
	(xlii)	for the entry in column (2) against serial No. 72 in column (1), the following entry in column (2) shall be substituted:-
		" Silk fabrics excluding handloom silk."
	(xliii)	for the entry in column (2) against serial No. 73 in column (1), the following entry in column (2) shall be substituted:-
		"Skimmed milk powder and UHT milk."
	(xliv)	in the entry in column (2) against serial No. 75 in column (1), for the words "and dry chillies" the words " dry chillies and hing (asafoetida)" shall be substituted;
	(xlv)	for the entry in column (2) against serial No. 75A in column (1), the following entry in column (2) shall be substituted:-
		" sand and grit."
	(xlvi)	for the entry in column (2) against serial No. 81 in column (1), the following entry in column (2) shall be substituted :-
		"Textile fabrics of all varieties, other than those manufactured or made in India.";
	(xlvii)	in the entry in column (2) against serial No. 87 in column (1), for the words " Vanaspati (Hydrogenated Vegetable Oil), also known as vegetable ghee," the words "Vanaspati (Hydrogeneted Vegetable Oil), also known as vegetable ghee manufactured or made in India," shall be substituted;
	(xlviii)	After serial No. 88A in column (1) and the entry relating thereto in column(2), the following serial Nos. In column (1) and the entries relating thereto in column (2) shall be inserted :-
		"88B.	Weighing machines and weighing scales.
		88C.	Wire cloths and felt, endless or fitted with linking devices of a kind used in paper making machine or any other machine.";
	(xlix)	in the entry in column (2) against serial No. 89 in column (1), for the words " nib and writing ink " the words " nib, geometry boxes, colour boxes, crayons, erasers, pencil sharpeners and writing ink" shall be substituted;
(b)	in Part II,-
	(i)	in the entry in column (2) against serial No. 13 in column (1), for the words " of other phenomena" the words, letters and brackets " of other phenomena including Compact Disc (CD) and Digital Versatile Disc (DVD)" shall be substituted;
	(ii)	in the entry in column (2) against serial No.15 in column (1), for the words " digital still image video cameras" the words " digital still image video cameras, cellular telephones" shall be substituted;
(c)	in Part III,-
	(i)	after serial No. 164 in column (1) and the entry relating thereto in column (4), the following serial No. in column (1) and the entry relating thereto in column (4) shall be inserted:-
		"164A.	Hessian and jute cloth, cloth and woven fabric of PP or HDPE and sacks and bags made from such cloth and woven fabric."
	(ii)	after serial No. 168 in column (1) and the entry relating thereto in column (4), the following serial No. in column (1) and the entry relating thereto in column (4) shall be added:-
		"169.	Wooden crates."

(33) in Schedule CA, for the words, figures, letters and brackets "[See Clause (ba) of sub-section (20) of section 16]", the words, figures, letters and brackets "[See clause (ba) of sub-section (2) of section 16]" shall be deemed to have been substituted with effect from 1st day of April, 2005.

7. Repeal and saving.

(1) The West Bengal Taxation Laws (Amendment) Ordinance, 2005 (West Ben. Ord. IV of 2005.), is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the West Bengal State Tax on Consumption or Use of Goods Act, 2001 (West Ben. Act XV of 2001) or the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), as amended by the said Ordinance shall be deemed to have been validly done or taken under the said Acts as amended by this Act.