HISTORY
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Body NOTIFICATION No. 1290-F.T.- Dated 30th day of August, 2011.

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 fix in respect of goods specified in Schedule D to the said Act and mentioned in column (2) of the Table below, the rate specified in column (3) of the said Table as the rate at which tax under the said Act shall be paid or payable by a dealer on his turnover of sales :

Table

Serial No.	Description of goods	Rate of tax (per centum)
(1)	(2)	(3)
1	Chewing tobacco, and pan masala of any type, when sold in a packaged condition.	Twenty.
2	Cigar, Cheroot, and Cigarettes.	Twenty.
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 the 1st day of September, 2011.

By order of the Governor,

N. C. BASAK,

Dy. Secy, to the Govt, of West Bengal.