COMMUNICATION

GOVERNMENT OF WEST BENGAL

Office of the Commissioner of Commercial Taxes, West Bengal

14, Beliaghata road, Kolkata - 700 015.

Re: VAT ·Rate on Water Melon Seeds (Exemption)

To..... Sri Dharam Chand Maloo, ..........................................................

M/s. Malooji

20/1, Maharshi Devendra Road,

5th Floor, Kolkata - 700 007.

Sub: VAT Rate on Water Melon Seeds.

Ref: Your letter dated 04.12.2006.

Sir,

With reference to above, it is to inform you that "Watermelon Seed" is covered by entry of serial no 35B of Schedule A appended to the WB VAT Act, 2003.

Hence, sale of "Watermelon Seed" would not attract any tax, as per provision of section 21 of the said Act.

Opinion expressed through this letter is informal one. It is not binding on assessing authority or any other authority under the WB VAT Act, 2003. It is also subject to judicial scrutiny.

Thanking you,

Yours faithfully,

Commercial Taxes, Public Relations