The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information.-

THE WEST BENGAL VALUE ADDED TAX (AMENDMENT) ACT, 2013.

West Bengal Act XIV of 2013

[Passed by the West Bengal Legislature,}

[Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 11th September, 2013.]

An Act to amend the West Bengal Value Added Tax Act, 2003.

Whereas it is expedient to amend the West Bengal Value Added Tax Act, 2003, (West Ben. Act xxxvii of 2003) for the purpose and in the manner hereinafter appearing:

It is hereby enacted in the Sixty-fourth Year of the Republic of India, by the Legislature of West Bengal, as follows:-

1. Short title and commencement

(1) This Act may be called the West Bengal Value Added Tax (Amendment) Act 2013

(2) It shall be deemed to have come into force with effect from the 25th day of April, 2013.

2. Amendment of section 19 of West Ben. Act XXXVII of 2003.

In the West Bengal Value Added Tax Act, 2003, in for the words "thirty per centum", the words "thirty-five per centum'' shall be substituted.

By order of the Governor,

MALAY MARUT BANERJEE,

Secy. to the Govt. of West Bengal,

Law Department.