WHEREAS the Governor is satisfied that it is necessary so to do in the public interest;

NOW THEREFORE, in exercise of the power conferred by sub-section (1) of section 18 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), as subsequently amended (hereinafter referred to as the said Act), the Governor is pleased hereby to make the following amendments to this Department Notification No. 1174-F.T., dated 30th day of June, 2017 (hereinafter referred to as the said notification), published in the Kolkata Gazette, Extraordinary, Part-I, dated 30th June, 2017 as follows:-

Amendment

In the said notification, in the TABLE, -

(1) in column (2) against serial number 1, for the words "Aviation Turbine Fuel" substitute the words and figures "Motor spirit having a flashing point 24.4 degree celsius required for use as fuel in aircraft, or motor spirit having a flashing point at or above 24.4 degree celsius required for use as fuel in aircraft, and commonly known as Aviation Turbine Fuel";

(2) in column (3) against serial number 1, for the words "Twenty-five per centum of taxable turnover of sales" substitute the words "Twenty per centum of taxable turnover of sales.".

2. This notification shall come into force with effect from the 16th day of July, 2024.

By order of the Governor,

MALAY GHOSH, IAS

OSD & Ex-officio Secretary to the

Government of West Bengal