THE WEST BENGAL VALUE ADDED TAX ACT, 2003 NOTIFICATIONS
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Body NOTIFICATION No. 456-F.T. Dated 31st March, 2012-

In exercise of the power conferred by section 19 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), as subsequently amended (hereinafter referred to as the said Act), the Governor is pleased hereby to make the following amendment in this department notification No. 1290-F.T., dated the 30th day of August, 2011 (hereinafter referred to as the said notification) :-

Amendment

In the said notification, in the Table, after serial No. 2 in column (1) and the entries relating thereto in column (2) and column (3), insert the following serial Nos. in column (1) and the entries relating thereto in column (2) and column (3) respectively :-

"3.	Air conditioner with capacity above one ton.	14.5
4	Motor car, price of which exceeds rupees ten lakh.	14.5
5	Television of any type, maximum retail price of which exceeds rupees twenty-five thousand	14.5
6	Mobile phone of any type, the maximum retail price of which exceeds rupees twenty thousand	14.5
7	Watches, maximum retail price of which exceeds rupees fifteen thousand.	14.5"

2. This notification shall come into force with effect from 1st day of April, 2012.

By order of the Governor.

DIBAKAR MUKHOPADHYAY,

Jt. Secretary to the Govt. of West Bengal.