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 that the Deputy Commissioner of Sales Tax, the Assistant Commissioner of Sales Tax, the Sales Tax Officer and the Assistant Sales Tax Officer posted in the Central Refund Unit, a unit under the Commercial Taxes Directorate, West Bengal, with its office at Sales Tax Building, 14, Beliaghata Road, Kolkata - 700 015, for dealing with the refund under clause (a), clause (aa) and clause (ab), of section 61 and under sub-section (8A) of section 22 of the West Bengal Value Added Tax Act, 2003, notwithstanding anything contained in this department notification No. 798-F.T., dated the 31st March, 2005, shall exercise jurisdiction over the whole of West Bengal.

2. This notification shall be deemed to have come into force with effect from the 1st day of October,2008.