Extraordinary

Published by Authority

Part IIIA- promulgated by the Governor of West Bengal under the Constitution of India.

GOVERNMENT OF WEST BENGAL

LAW DEPARTMENT

Legislative

West Bengal Ordinance No. IV of 2005

THE WEST BENGAL TAXATION LAWS

(AMENDMENT) ORDINANCE, 2005.

WHEREAS it is expedient to amend 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;

AND WHEREAS the Legislative Assembly of the State of West Bengal is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action;

The Governor is pleased, in exercise of the power conferred by clause (1) of article 213 of the Constitution of India, to make and promulgate the following Ordinance:-

1. Short title and commencement.

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

(2) The provisions of section 2, sub-section (1), sub-section (2) and sub-section (5) of section 3 of this Ordinance shall be deemed to have come into force on the 1st day of April, 2005, and the remaining provisions of this Ordinance shall come into force on the 1st day of May, 2005.

2. 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, letters and brackets " or under the Central Sales Tax Act, 1956, (74 of 1956.) or 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, figures, letters and brackets " or the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003)" shall be inserted;

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

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

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

(1) in section 2, 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 required by a reseller to keep the goods in saleable condition or to effect the sale properly in West Bengal;'

(2) 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), 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"

(3) 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;

(4) in section 81, in sub-section (1), 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 " such other documents as may be prescribed:" shall be substituted;

(5) 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 " way of exemption of output tax" shall be substituted;

(6) 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) 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.";

(f) 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 and seeds of fish, prawn and shrimp."

(g) 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."

(h) 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;

(i) 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."

(j) 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."

(k) 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."

(l) 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."

(m) 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."

(7) in Schedule C,-

(a) in Part I,-

(i) in the entry in column (2) against serial No. 5 in column (1), for the words " asphaltic roofing earthen tiles." the words " and asphaltic roofing earthen tiles, and refractory monolithic and

fly ash." shall be substituted;

(ii) 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.";

(iii) 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."

(iv) 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."

(v) 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."

(vi) 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;

(vii) 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."

(viii) in column (2) against serial No. 16 in column (1), the following entry shall be inserted:-

" made of iron and steel, aluminium, plastic or other materials, except those made of precious materials."

(ix) 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.";

(x) 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."

(xi) 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."

(xii) entry in column (2) against serial No. 23A in column (1) shall be omitted;

(xiii) 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."

(xiv) 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)."

(xv) 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."

(xvi) 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."

(xvii)in column (2) against serial No. 30 in column (1), the following entry shall be inserted:-

" Feedings bottles and nipples."

(xviii) entry in column (2) against serial No. 31 in column (1) shall be omitted;

(xix) 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;

(xx) entry in column (2) against serial No. 33 in column (1) shall be omitted;

(xxi) 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."

(xxii) in the entry in column (2) against serial No. 37A in column (1), after the words " Kerosene lamp" the words "petromax" shall be inserted;

(xxiii) 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."

(xxiv) 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;

(xxv) 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."

(xxvi) 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."

(xxvii) in column (2) against serial No. 48 in column (1), the following entry shall be inserted :-

"Medical equipments, devices and implants.";

(xxviii) 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."

(xxix) 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;

(xxx) 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.";

(xxxi) in the entry in column (2) against serial No. 54 in column (1), for the words " PVC pipes" the words " PVC pipes, and fittings thereof" shall be substituted;

(xxxii) 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;

(xxxiii) in the entry in column (2) against serial No. 55A in column (1), for the words " plastic powder" the words " plastic powder and master batches" shall be substituted;

(xxxiv) in column (2) against serial No. 58 in column (1), the following entry in column (2) shall be inserted:-

" porridege and cottage cheese."

(xxxv) 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."

(xxxvi) 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;

(xxxvii) 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."

(xxxviii) 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."

(xxxix) 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;

(xl) 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."

(xli) 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."

(xlii) 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;

(xliii) 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."

(xliv) 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;

(xlv) after serial No. 88A 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:-

"88B Weighing machines and weighing scales.";

(xlvi) 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 " of other phenomena including Compact Disc (CD) and Digital Video 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 therto in column (4) shall be added:-

"169. Wooden crates."