The West Bengal Finance Act, 1995

GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act III of 1995 
Ben. Act V 
of 1922. 
Ben. Act X 
of 1935. 
Ben. Act VI 
of 1941. 
Ben. Act IV 
of 1944. 
West Ben. 
Act IV of 
1954. 
West Ben. 
Act VI of 
1979. 
West Ben. 
Act VIII of 
1987. 
West Ben. 
Act XLIX 
of 1994. 
West Ben. 
Act XX 
of 1962. 
West Ben. 
Act V 
of 1972. 
THE WEST BENGAL FINANCE ACT, 1995. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta 
Gazette, Extraordinary, of the 31st March, 1995.] 
[31st March, 1995.] 
An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal 
Electricity Duty Act, 1935, the Bengal Finance (Sales Tax) Act, 1941, 
the Bengal Agricultural Income-tax Act, 1944, the West Bengal Sales 
Tax Act, 1954, the West Bengal State Tax on Professions, Trades, 
Callings and Employments Act, 1979, the West Bengal Taxation 
Tribunal Act, 1987, and the West Bengal Sales Tax Act, 1994, and to 
repeal the West Bengal Taxes on Entry of Goods in Local Areas Act, 
1962 and the Taxes on Entry of Goods into Calcutta Metropolitan 
Area Act, 1972. 
WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 
1922, the Bengal Electricity Duty Act, 1935, the Bengal Finance (Sales 
Tax) Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West 
Bengal Sales Tax Act, 1954, the West Bengal State Tax on Professions, 
Trades, Callings and Employments Act, 1979, the West Bengal Taxation 
Tribunal Act, 1987 and the West Bengal Sales Tax Act, 1994, for the 
purposes and in the manner hereinafter appearing, and to repeal the 
West Bengal Taxes on Entry of Goods in Local Areas Act, 1962 and 
the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 
1972; 
It is hereby enacted in the Forty-sixth Year of the Republic of India, 
by the Legislature of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Finance Act, 1995. Short title 
and 
(2) It shall come into force on such date as the State Government commence-
may, by notification in the Official Gazette, appoint, and different dates ment. 
may be appointed for different provisions of this Act. 
13 
(i) 
The West Bengal Finance Act, 1995. 
[West Ben. Act 
(Section 2.) 
Amendment 
of Ben. Act 
V of 1922. 
2. In the Bengal Amusements Tax Act, 1922, in section 3,— 
(a) for the Table below sub-section (3), the following Table shall 
be substituted:— 
"Table 
Class of entertainments 	 Value of tickets 	 Rate of 
entertainments tax 
(a) Musical soiree, magic 	 (i) Up to Rs. 25 
show and dance 	 (ii) above Rs. 25 
(except cabaret) 
(b) Theatrical performance, 	 (i) up to Rs. 25 
jatra and dramatic 	 (ii) above Rs. 25 
performance held in a 
hall, auditorium or 
building 
(c) Any entertainment other 	 (i) up to Rs. 25 
than— 	 (ii) above Rs. 25 
theatrical performance 
and jatra and dramatic 
performance, held in 
open air or any place 
excluding the places 
referred to in item (b); 
circus, sports and 
games; 
horse racing and cabaret 
referred to in the proviso 
to sub-section (1); and 
those specified in 
item (a) or item (b)."; 
Nil 
20 per centum of 
such value. 
Nil 
20 per centum of 
such value. 
Nil 
20 per centum of 
such value. 
(b) in sub-section (4), for the words, brackets and figure 
beginning with "other than cabaret" and ending with "sub-
section (1)", the words, brackets, figures and letter ", other 
than cabaret, horse racing and cinematograph exhibition in 
respect of which the entertainments tax is payable under 
sub-section (1) or sub-section (3a), as the case may be," 
shall be substituted. 
14 
The West Bengal Finance Act, 1995. 
III of 19951 
(Section 3.) 
3. In the Bengal Electricity Duty Act, 1935,— 
(1) after section 5, the following sections shall be inserted:— 
"Interest 	 5A. (1) Where a licensee fails to make payable by 
licensee. 	 payment to the State Government by the prescribed 
date electricity duty collected by him under section 5, he shall 
pay a simple interest at the rate of two per centum for each English 
calendar month of default from the first day of such month 
immediately following the prescribed date up to the month 
preceding the month of full payment of such duty, or up to the 
month prior to the month of assessment of electricity duty under 
section 3A and the rules made thereunder, whichever is earlier, 
upon so much amount of the duty payable by him as remains 
unpaid at the end of each such month of default. 
(2) Where a licensee fails to make payment of any electricity 
duty due from him after assessment under section 3A by the date 
specified in the notice, he shall pay a simple interest at the rate of 
two per centum for each English calendar month of default from 
the first day of such month immediately following the date 
specified in the notice up to the month preceding the month of 
full payment of the duty or up to the month immediately preceding 
the month of commencement of proceedings for recovery under 
section 8, whichever is earlier, upon so much of the amount of 
electricity duty due from him according to such notice as remains 
unpaid at the end of each such month of default. 
(3) A licensee liable to pay interest under sub-section (1) or 
sub-section (2), as the case may be, shall pay to the State 
Government such interest in such manner and by such date as 
may be prescribed. 
(4) Interest under sub-section (1) shall be payable in respect 
of payment of duties by the licensee, the prescribed date of which 
under section 5 is the date subsequent to, and interest under sub-
section (2) shall be payable in respect of assessment for which a 
notice of demand under section 3A is issued after, the date of 
coming into force of section 3 of the West Bengal Finance Act, 
1995. 
(5) Where the authority prescribed by the State Government 
under section 3A to make assessment has reason to believe that a 
licensee has failed to pay interest payable by, or due from, him 
under sub-section (1) or sub-section (2), by the prescribed date or 
that the amount of interest paid by him is not correct, such 
authority shall determine the amount of interest in such manner 
as may be prescribed; the amount of interest so determined shall 
be collected from the licensee in such manner as may be 
prescribed. 
Amendment 
of Ben. Act 
X of 1935. 
15 
The West Bengal Finance Act, 1995. 
[West Ben. Act 
(Section 3.) 
Interest 	 5B. The State Government shall, in the payable by 
the State 	 prescribed manner, pay a simple interest at the rate 
Government. of two per centum for each English calendar month 
of delay in making refund to a licensee the amount of electricity 
duty paid in excess which arises from an order under section 7C 
passed on appeal by the prescribed authority on or after the 
coming into force of section 3 of the West Bengal Finance 
Act, 1995, from the first day of the English calendar month next 
following the expiry of three months from the date of such order 
up to the month preceding the month in which refund is made, 
upon the amount of duty refundable to him according to such 
order."; 
(2) in the Second Schedule,— 
(a) after exemption (13), the following exemption shall 
be added:— 
"(14) an expanded portion of an existing industrial 
unit established in a premises by way of 
expansion, save in respect of premises used 
for the residential purposes, for a period of five 
years from the date of first commercial 
production in the expanded portion of such 
unit."; 
(b) after Explanation (5), the following Explanation shall 
be added:— 
`Explanation (6).—For the purposes of exemption 
(14),— 
(i) the expression "existing industrial unit" shall 
mean an industrial unit which exists in West 
Bengal immediately before it starts commercial 
production for the first time in its expanded 
portion on or after the commencement of 
section 3 of the West Bengal Finance Act, 
1995; 
the expression, "expanded portion" shall mean 
such portion of an existing industrial unit which 
is set up for commercial production after creation 
of additional capacity either in the existing 
premises or in any other premises in West 
Bengal.'. 
16 
The West Bengal Finance Act, 1995. 
III of 1995.] 
74 of 1956. 
(Section 4.) 
4. In the Bengal Finance (Sales Tax) Act, 1941,— 
(1) in section 11, in sub-section (2ia), the words, figures and 
letters "or the 30th day of June, 1995, whichever is later" 
shall be omitted with effect from the 1st day of April, 
1995; 
(2) in section 11E, for sub-section (1), the following sub-section 
shall be substituted with effect from the 1st day of April, 
1995:— 
Where a registered dealer has furnished return or 
returns in accordance with the provisions of sub-
section (3) of section 10 together with receipted challan 
showing payment of tax and interest, if any, payable 
thereon for the year comprising return period or periods 
commencing on or after the 1st day of April, 1993 and 
ending on or before the 31st day of December, 1994 
(hereinafter referred to as the eligible period), and 
where the aggregate amount of taxes paid under this 
Act and the Central Sales Tax Act, 1956, does not 
exceed twelve thousand rupees according to such 
returns for such year, the return or returns so furnished 
by such dealer together with receipted challan showing 
payment of such amount of tax in respect of such 
eligible period shall, subject to the provisions of sub-
section (2), be accepted as correct and complete; and 
the assessment in respect of such eligible period shall, 
notwithstanding anything contained in sub-section (1) 
of section 11, be deemed to have been made on the 
30th day of June, 1995: 
Provided that where a dealer has not furnished 
return together with receipted challan showing payment 
of tax and interest, if any, for any return period falling 
within the eligible period, the provisions of this sub-
section shall not apply to such dealer in respect of the 
assessment for such year falling within the eligible 
period: 
Provided further that where assessment made under 
sub-section (1) of section 11 in respect of such year 
falling within the eligible period has been set aside 
under section 20 with the direction to make fresh 
assessment, the provisions of this sub-section shall not 
apply.". 
"(1) 
Amendment 
of Ben. Act 
VI of 1941. 
17 
The West Bengal Finance Act, 1995. 
[West Ben. Act 
(Sections 5, 6.) 
Amendment 
of Ben. Act 
IV of 1944. 
Amendment 
of West Ben. 
Act IV of 
1954. 
5. In the Bengal Agricultural Income-tax Act, 1944, in section 3, 
in sub-section (2), for clause (c), the following clause shall be 
substituted:— 
"(c) the agricultural income of the previous year of any 
individual, Hindu undivided family, company, firm or other 
association of persons where such agricultural income is 
derived from— 
(i) land which is used for agricultural purposes other than 
those for producing tea, 
(ii) land by agriculture other than that for producing tea, 
(iii) land by the performance by a cultivator or receiver of 
rent-in-kind of any process ordinarily employed by a 
cultivator or receiver of rent-in-kind to render the 
produce, other than tea, raised or received by him fit 
to be taken to market, or 
(iv) land by the sale by a cultivator or receiver of rent-in-
kind of the produce, other than tea, raised or received 
by him, in respect of which no process has been 
performed other than a process of the nature described 
in sub-clause (iii)."; 
6. In the West Bengal Sales Tax Act, 1954,— 
(1) in section 9, in sub-section (6A), the words, figures and 
letters "or the 30th day of June, 1995, whichever is later" 
shall be omitted with effect from the 1st day of April, 1995; 
(2) in section 9A, for sub-section (1), the following sub-section 
shall be substituted with effect from the 1st day of April, 
1995:— 
"(1) Where a registered dealer has furnished return or 
returns in respect of any year comprising return period or 
periods commencing on or after the 1st day of April, 1993, 
and ending on or before the 31st day of December, 1994 
.(hereinafter referred to as the eligible period) in accordance 
with the provisions of sub-section (2) of section 8 together 
with receipted challan showing payment of tax and interest, 
if any, payable thereon and where the amount of tax paid 
under this Act and the Central Sales Tax Act, 1956, taken 
together does not exceed twelve thousad rupees according 
to such returns for such year, the returns so furnished by 
such dealer together with the receipted challan showing 
paymet of such amount of tax in respect of the eligible 
74 of 1956. 
18 
The West Bengal Finance Act, 1995. 
III of 1995.] 
(Sections 7-9.) 
period shall, subject to the provisions of sub-section (2), be 
accepted as correct and complete; and the assessment in 
respect of such eligible period shall, notwithstanding 
anything contained in section 9, be deemed to have been 
made on the 30th day of June, 1995: 
Provided that where a dealer has not furnished return 
together with receipted challan showing payment of tax and 
interest, if any, for any return period falling within the 
eligible period, the provisions of this sub-section shall not 
apply to such dealer in respect of such year falling within 
the eligible period: 
Provided further that where assessment made under sub-
section (1) of section 9 in respect of such year falling within 
the eligible period has been set aside under section 12 with 
the direction to make fresh asessment, the provisions of this 
sub-section shall not apply.". 
7. In the West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979, in the Schedule, in the paragraph below 
serial No. 21,— 
(1) in clause (a), the words, brackets and letter ", subject to the 
provision of clause (b)," shall be omitted; 
(2) clause (b) and clause (c) shall be omitted. 
Amendment 
of West Ben. 
Act VI of 
1979. 
8. In the West Bengal Taxation Tribunal Act, 1987, in the Schedule, Amendment 
est of after the entry "1994 XV the West Bengal Luxury Tax Act, 1994.",  ActVIII of 
the following entry shall be added:— 	 1987. 
"1994 XLIX The West Bengal Sales Tax Act, 1994.". 
9. In the West Bengal Sales Tax Act, 1994,—
(1) in section 2,— 
(a) in clause (35), for the words "tax payable", the 
words "tax including surcharge payable" shall be 
substituted; 
(b) in clause (40), in sub-clause (c), for the words ", if 
any, separately charged as turnover tax", the words 
"charged as surcharge" shall be substituted; 
Amendment 
of West Ben. 
Act XLIX of 
1994. 
19 
The West Bengal Finance Act, 1995. 
[West Ben. Act 
(Section 9.) 
(2) in section 14, in sub-section (1), the words "and raw jute" 
shall be omitted; 
for section 16, the following section shall be substituted:— 
"Incidence of 	 16. Every dealer liable to pay tax under surcharge on tax. section 9, section 10, section 15 or sub-
section (3) of section 27 shall pay a surcharge at the rate of 
ten per centum of the total amount of tax payable by him 
under section 17 and section 21: 
Provided that the aggregate of the amount of tax and 
surcharge payable by any dealer on the sale of goods referred 
to in section 14 of the Central Sales Tax Act, 1956, shall 
not exceed the rate of tax specified in section 15 of that 
Act."; 
(4) in section 17,— 
(a) for sub-section (1), the following sub-section shall be 
substituted:— 
"(1) Subject to the provisions of sub-section (2), 
the tax payable by a dealer, who is liable to pay tax 
under section 9, section 10 or sub-section (3) of 
section 27 on his taxable turnover of sales, shall 
be levied— 
(a) at the rate of twenty per centum of such part of his 
taxable turnover of sales as represents sales of any 
goods specified in Schedule II: 
Provided that the tax payable by the Canteen 
Stores Department of the Government of India or 
the Regimental or Unit-run canteen attached to 
the military units in West Bengal shall be levied 
at the rate of seven per centum of such part of its 
taxable turnover of sales as represents sales of any 
goods included in Schedule II when an officer, not 
below the rank of a Commanding Officer, certifies 
in writing that such goods have been sold to the 
members of the Defence Forces of India; 
(b) at the rate of fifteen per centum of such part of his 
taxable turnover of sales as represents sales of any 
goods specified in Schedule III: 
Provided that the tax payable by the Canteen 
Stores Department of the Government of India or 
(3) 
20 
The West Bengal Finance Act, 1995. 
III of 1995.] 
(Section 9.) 
74 of 1956. 
the Regimental or Unit-run canteen attached to 
the military units in West Bengal shall be levied 
at the rate of seven per centum of such part of its 
taxable turnover of sales as represents sales of any 
goods included in Schedule III when an officer, 
not below the rank of a Commanding Officer, 
certifies in writing that such goods have been sold 
to the members of the Defence Forces of India; 
(c) at such rate as may be fixed by the State Govern-
ment under section 18 on such part of his taxable 
turnover of sales as represents sales of any goods 
specified in Schedule IV; 
(d) at the rate of seven per centum of such part of his 
taxable turnover of sales as represents sales of any 
goods specified in Schedule V; 
(e) at the rate of five per centum of such part of his 
taxable turnover of sales as represents sales of any 
goods specified in Schedule VI; 
(f) at the rate of four per centum of such part of his 
taxable turnover of sales as represents sales of any . 
goods specified in Schedule VII; 
(g) at the rate fixed in column (3), against the 
corresponding entry of goods in column (2), of 
Schedule VIII on such part of his taxable turnover 
of sales as represents sales of any such goods; 
(h) at the general rate of twelve per centum of such 
part of his taxable turnover of sales as represents 
sales of any goods specified in Schedule IX."; 
(b) for sub-section (2), the following sub-section shall be 
substituted:— 
`(2) The tax payable by a dealer under this section 
shall, subject to the conditions referred to in the provisos, 
be levied on his taxable turnover of sales at the rate 
of— 
(a) two per centum of such part of his taxable turnover 
of sales as represents sales to a registered dealer of 
goods, other than— 
(i) gold, 
(ii) bicycles and spare parts, accessories and 
components thereof, 
(iii) goods referred to in section 14 of the Central 
Sales Tax Act, 1956, 
21 
The West Bengal Finance Act, 1995. 
[West Ben. Act 
(Section 9.) 
(iv) foreign liquor as specified in serial No. 7 of 
Schedule II, 
(v) goods specified in Schedule IV, or 
(vi) such other goods as the State Government 
may, by notification, specify under clause (i), 
of the class or classes specified in the certificate 
of registration of such dealer as being intended 
for resale (including a sale referred to in sub-
clause (c) of clause (30) of section 2 but excluding 
a sale referred to in section 15) by him in West 
Bengal, and of containers and other materials for 
the packing of goods of the class or classes so 
specified; 
(b) three per centum of such part of his taxable 
turnover of sales as represents sales, otherwise 
than by way of sales referred to in sub-clause (c) 
of clause (30) of section 2, to a registered dealer 
of goods, other than gold and goods specified in 
Part B of Schedule IV, of the class or classes speci-
fied in the certificate of registration of such dealer, 
as being intended for use by him directly in the 
manufacture in West Bengal of taxable goods or 
newspapers for sales, other than the sale referred 
to in section 15, by him in West Bengal, and of 
containers and other materials for the packing of 
goods of the class or classes so specified; 
(c) three per centum of such part of his taxable 
turnover of sales as represents sales to a registered 
dealer of containers and other materials for the 
packing of goods which are intended for use by 
him in the packing in West Bengal of taxable goods 
or newspapers manufactured by him in West 
Begal for sale, other than the sale referred to in 
section 15, by him in West Bengal; 
(d) five per centum of such part of his taxable turnover 
of sales as represents sales to a registered dealer, 
engaged in the business of raising coal, of goods, 
other than gold and goods specified in Part B of 
Schedule IV, of the class or classes specified in 
the certificate of registration of such dealer, as 
being required for use by him directly in 
connection with the raising of coal for sale, and of 
containers and other materials for the packing of 
such goods; 
22 
The West Bengal Finance Act, 1995. 
III of 1995.] 
(Section 9.) 
(e) three per centum of such part of his taxable turn-
over of sales as represents sales to any undertaking 
supplying electrical energy under a licence or 
sanction granted or deemed to have been granted 
in accordance with the provisions of the Indian 
Electricity Act, 1910, or under the authority of 
any other law for the time being in force, of goods, 
other than gold and goods specified in Part B of 
Schedule IV, required for use by it directly in the 
generation or distribution of such energy, either 
wholly in West Bengal or partly in West Bengal 
and partly in any place outside West Bengal, and 
of containers and other materials for the packing 
of such goods; 
(f) four per centum of such part of his taxable turn-
over of sales as represents sales of goods, other 
than goods specified in Part B of Schedule IV, 
to Government or a Corporation or under-
taking established by Government under the 
Road Transport Corporations Act, 1950 or the 
Darjeeling Gorkha Hill Council constituted 
under the Darjeeling Gorkha Hill Council Act, 
1988; 
(g) seven per centum of such part of his taxable 
turnover of sals as represents sales of white 
butter and butter oil to Mother Dairy, Calcutta, a 
prolect under the Department of Animal 
Resources Development of the Government of 
West Bengal; 
(h) seven per centum of such part of his taxable 
turnover of sales as represents sales referred to in 
sub-clause (c) of clause (30) of section 2 of goods, 
other than video cassette tapes referred to in 
clause (j) and cinematographic films; 
(i) seven per centum of such part of his taxable 
turnover of sales as represents sales, other than 
those referred to in sub-clause (c) of clause (30) of 
section 2, of such goods, not being the goods 
specified in Schedule IV, as the State Government 
may, by notification, specify; 
9 of 1910. 
64 of 1950. 
West Ben. 
Act XIII of 
1988. 
23 
The West Bengal Finance Act, 1995. 
[West Ben. Act 
(Section 9.) 
(j) fifteen per centum of such part of his taxable turn-
over of sales as represents sales referred to in sub-
clause (c) of clause (30) of section 2 of video 
cassete tapes: 
Provided that the provisions of clause (a) shall 
not apply to any sale referred to therein unless the 
dealer selling the goods furnishes in the prescribed 
manner a declaration containing prescribed 
particulars in the prescribed form obtainable in 
such manner and subject to such conditions and 
restrictions as may be prescribed, from the 
prescribed authority, duly filled up and signed by 
the registered dealer to whom the goods are sold: 
Provided further that the provisions of 
clause (b), clause (c), clause (d) and clause (e) shall 
not apply to any sale referred to therein unless the 
dealer selling the goods furnishes in the prescribed 
manner a declaration containing prescribed 
particulars in the prescribed form, obtainable in 
such manner and subject to such conditions and 
restrictions as may be prescribed, from the 
prescribed authority, duly filled up and signed by 
the registered dealer to whom, or by the owner or 
representative of the undertaking to which, the 
goods are sold: 
Provided also that notwithstanding the rate of 
tax fixed in clause (i), the tax payable by a dealer 
shall be levied at the rate of two per centum of 
such part of his taxable turnover of sales as 
represents sales of any goods specified in the 
notification issued under clause (i), where he 
proves to the satisfaction of the Commissioner that 
such goods have been purchased by him in West 
Bengal, on or after the date on which such goods 
are specified, from a registered dealer and 
furnishes in the prescribed manner a declaration 
containing prescribed particulars in the prescribed 
form, obtainable in such manner and subject to 
such conditions and restrictions as may be 
prescribed, from the -prescribed authority, duly 
filled up and signed by the registered dealer from 
whom such goods are purchased. 
24 
The West Bengal Finance Act, 1995. 
III of 1995.] 
(Section 9.) 
74 of 1956. 
Explanation.—In this sub-section,— 
(a) "gold" means gold of a fineness not 
below ninety per centum; 
(b) "taxable goods" means goods other than 
goods sales of which are tax-free under 
section 24.'; 
(c) in sub-section (3), in clause (a),— 
(i) for sub-clause (vi), the following sub-clause shall 
be substituted:— 
"(vi) sales of any item of iron and steel falling 
within a category specified in a sub-
clause of clause (iv) of section 14 of the 
Central Sales Tax Act, 1956, where the 
selling dealer proves to the satisfaction of 
the Commissioner that the item of iron and 
steel sold by him belongs to the same 
category as specified in that sub-clause of 
clause (iv) of that section and the same has 
been purchased for resale by him from a 
registered dealer who has not claimed 
deduction under sub-clause (viii) of clause 
(a) of this sub-section in respect of prior sales 
of such item of iron and steel;"; 
(ii) in sub-clause (vii), for the word and figure 
"SCHEDULE V", the word and figures "Schedule 
VI" shall be substituted; 
(5) in section 18, in sub-section (1), for the word "twenty", the 
word "twenty-five" shall be substituted; 
(6) in section 19, in sub-section (1), after the words "gross 
turnover of sales", the words and figures "of goods, other 
than those specified in Schedule IV," shall be inserted; 
(7) in section 21, in sub-section (1), for the word "ten", the 
word "twelve" shall be substituted; 
(8) for section 22, the following section shall be substituted:— 
'Set off of tax 	 22. (1) Subject to the other provisions 
payable against 	 of this section, there shall be a set off of the sales of iron and 
steel manufactured amount of tax realised from a registered 
in West Bengal. 	 dealer (hereinafter referred to as re-roller) 
in respect of his purchases of iron and steel referred to in 
clause (iv) of section 14 of the Central Sales Tax Act, 1956, 
against the amount of tax payable by him under this Act on 
sales of iron and steel referred to in clause (iv) of that section 
manufactured by him in West Bengal. 
25 
The West Bengal Finance Act, 1995. 
[West Ben. Act 
(Section 9.) 
(2) Where a re-roller has made purchases of an item of 
iron and steel falling within a category specified in a sub-
clause of clause (iv) of section 14 of the Central Sales Tax 74 of 1956. 
Act, 1956, and the amount of tax in respect of such purchases 
has been realised from him by a registered dealer selling 
such item of iron and steel, and where such re-roller uses 
directly the above item of iron and steel so purchased in the 
manufacture or re-rolling of another item of iron and steel 
falling in another category as specified in any other sub-
clause of clause (iv) of that section, the re-roller may set off 
the amount of tax so realised from him against the amount 
of tax payable by him under this Act on sales of the item of 
iron and steel manufactured by him: 
Provided that where the re-roller makes a sale of the 
item of iron and steel manufactured by him to a registered 
dealer for use by such dealer in the manufacture of any 
goods other than iron and steel referred to in clause (iv) 
of that section, the claim for set off of the amount of tax 
realised from the re-roller in respect of his purchases 
shall not exceed the amount of tax payable by the re-roller 
under this Act on his sales of the item of iron and steel 
manufactured by him. 
(3) A re-roller who intends to claim set off under sub-
section (1) shall maintain accounts, records or evidence 
for determining the value of the item of iron and steel used 
by him in the manufacture of the item of iron and steel that 
he has sold to a registered dealer. 
(4) No claim for set off under sub-section (1) shall be 
allowed to a re-roller against his purchases of an item of 
iron and steel referred to in clause (iv) of section 14 of the 
Central Sales Tax Act, 1956, unless the amount of tax has 
been separately charged and shown in the bill or cash memo 
issued to him by a registered dealer from whom he has 
purchased such item of iron and steel. 
Explanation.—For the purpose of this section, the 
expression "re-roller" means a dealer who manufactures in 
West Bengal any item of one category of iron and steel 
referred to in clause (iv) of section 14 of the Central Sales 
Tax Act, 1956, from an item belonging to any other category 
of such iron -and steel.'.; 
(9) in section 25, in the second proviso to sub-section (1), for 
the words "fifteen per centum", the words "twenty-five per 
centum" shall be substituted; 
26 
The West Bengal Finance Act, 1995. 
III of 1995.] 
(Section 9.) 
(10) in section 38,— 
(a) for sub-section (2), the following sub-section shall be 
• substituted:— 
`(2) Where deduction of an amount is made under 
sub-section (1),— 
(a) the person making such deduction shall 
deposit the amount so deducted into a 
Government Treasury or Reserve Bank of 
India within such time, in such manner and 
in such form or challan as may be prescribed, 
or 
(b) in the case of a person who adopts "public 
works system of accounting" and makes such 
deduction, he shall transfer the amount so 
deducted to the appropriate head of account 
through account statement in the manner 
prescribed, which is required to be sent 
periodically to the Accountant General, West 
Bengal, and such transfer shall be deemed to 
be a deposit of the amount so deducted by the 
person making such deduction on the basis 
of such statement.' ; 
(b) in sub-section (3), after the word "challan", the words 
"or a copy of the account statement referred to in sub-
section (2), as the case may be," shall be inserted; 
(11) in section 40,— 
(a) in sub-section (3),— 
(i) in clause (a), for the words "on the date of first 
commercial production", the words "on the date 
on which the tax becomes payable for a return 
period by the dealer in respect of sales of goods 
manufactured" shall be substituted; 
(ii) in clause (b), for the words "on the date of first 
commercial production", the words "on the date 
on which the tax becomes payable for a return 
period by the dealer in respect of sales of goods 
manufactured" shall be substituted; 
(iii) the following proviso shall be added at the end:— 
"Provided that where the State Government 
considers it necessary so to do in the public 
interest, it may relax the ceiling of the percentage 
27 
The West Bengal Finance Act, 1995. 
[West Ben. Act 
(Section 9.) 
of gross value of fixed capital assets or the amount 
of fifty crore rupees and raise, by a notification, 
such ceiling as may be specified therein 
considering— 
(a) size of investment, 
(b) special nature of industry, 
(c) employment potentiality, 
(d) down-stream effect of the industry, 
(e) ancillarizating effect of the industry, and 
(f) export potentiality."; 
(b) in the Explanation, for clause (b), the following clause 
shall be substituted:— 
`(b) the expression "existing industrial unit" shall 
mean an industrial unit having investment in 
fixed capital assets exceeding ten lakh rupees 
which exists in West Bengal and manufactures 
goods in such unit immediately before it starts 
commercial production in its expanded portion 
on or after the appointed day;'; 
(12) in section 41, in sub-section (1),— 
(a) after the words "goods manufactured in such unit", 
the words "or purchase of goods for use directly in the 
manufacture of such goods" shall be inserted; 
(b) for the words "of first commercial ,production", the 
words "on which the tax becomes payable for a return 
period in respect of sales of goods manufactured" shall 
be substituted; 
(13) in section 42,— 
(a) in sub-section (3), for the words "of first commercial 
production", the words "on which the tax becomes 
payable for a return period in respect of sales of goods 
manufactured" shall be substituted; 
(b) in the Explanation, the words "on or before the date of 
first commercial production" shall be omitted; 
(14) in section 43,— 
(a) in sub-section (4), for the words "of first commercial 
production", the words "on which the tax becomes 
payable for a return period in respect of sales of goods 
manufactured" shall be substituted; 
(b) in the Explanation, for the words "on or before the date 
of first commercial production in", the words "after 
rehabilitation or revival of' shall be substituted; 
28 
The West Bengal Finance Act, 1995. 
III of 1995.] 
(Section 9.) 
(15) in section 52,— 
(a) in sub-section (1), in clause (b), for the word and 
figures "Schedule VI" in the two places where they 
occur, the word and figure "Schedule X" shall be 
substituted; 
(b) in sub-section (2), for the word and figures 
"Schedule VI", the word and figure "Schedule X" shall 
be substituted; 
(c) in sub-section (4), for the word and figures 
"Schedule VI", the word and figure "Schedule X" shall 
be substituted; 
(d) in sub-section (11), for the word and figures 
"Schedule VI.", the word and figure "Schedule X." shall 
be substituted; 
(16) in section 84, for the word and figures "Schedule VI.", the 
word and figure "Schedule X." shall be substituted; 
(17) for Schedule I, the following Schedule shall be substituted:— 
"SCHEDULE I 
(See section 24.) 
Goods on sale of which no tax is payable 
Serial 	 Description of goods 	 Conditions and exceptions 
No. 
(1) 	 (2) 	
(3) 
1. Articles made of bamboo and 
cane. 
2. Agricultural implements. 
3. Books and periodicals excluding 
account books and diaries. 
4. Bread. 
5. Betal leaves including packing 
materials. 
6. Barley products, namely, flour, 
suji, atta and dalia made from 
barley. 
7. Bedding stuffed with cotton. 
8. Bio-gas plants. 
9. Bee-keeping apparatus. 
10. Bangles made of glass, rubber, 
plastic or celluloid. 
Except implements operated 
by power and spare parts, 
accessories and components 
thereof. 
Except when sold in sealed 
containers including poly-
thene packets. 
29 
The West Bengal Finance Act, 1995. 
[West Ben. Act 
(Section 9.) 
Serial 	 Description of goods 	 Conditions and exceptions 
No. 
(1) 
	 (2) 	 (3) 
11. Bangles made of aluminium, 
whether coloured or not, but 
without stones thereon or 
similar decoration. 
12. Balanced feed for cattle and pig. 
13. Balanced poultry feed. 
14. Cereals and pulses and broken 
particles, husk and bran thereof, 
but excluding rice and wheat. 
15. Cotton yarn. 
16. Cinchona alkaloids and their 
salts and chloroquine phosphate 
tablets. 
17. Charkha. 
18. Cotton. 
19. Country liquor (including tad 
and pachwai), ganja, opium and 
bhang. 
20. Charcoal, that is to say, charred 
wood used for fuel. 
21. Computer software. 
22. Condom (a contraceptive 
device). 
23. Candle. 
24. Crutch, orthopaedic footware 
and artificial limb. 
25. Combs of all varieties made of 
rubber, plastic or celluloid. 
26. Cardiac pace-maker, heart-valve 
and accessories thereof. 
27. Chanachur, datmut, fried potato 
chips and salted peanuts. 
28. Conch shell products. 
29. Electrical energy. 
30. Enamelled utensils, that is to 
say, enamelled tumblers, dishes 
and plates; and enamelled 
spittoons, urinals and bed pans. 
31. Egg. 
Except when sold in sealed 
containers including poly-
thene packests. 
Except when sold in sealed 
containers including poly-
thene packets. 
30 
The West Bengal Finance Act, 1995. 
III of 1995.] 
(Section 9.) 
Serial 	 Description of goods 	 Conditions and exceptions 
No. 
(1) 	 (2) 	
(3) 
West Ben. 
Act XIV of 
1959. 
32. Exercise book, laboratory note 
book, drawing book, graph 
book, ruled paper and graph 
paper. 
33. Fishing boat, fishing hook and 
fishing net. 
34. Fresh fish. 
35. Flour, suji, atta and dalia, made 
from maize. 
36. Fodder seed, green manure seed 
and grass seed. 
37. Flower seed, that is to say, seed 
for grwoing flower plant. 
38. Football and table-tennis bat 
and ball. 
39. Fresh fruit. 
40. Flower and plant. 
41. Gur and molasses. 
42. Glass chimney, other than 
chimney for use in gas light and 
petromax light. 
43. Hurricane lantern and kerosene 
lamp. 
44. Handloom woven— 
(a) gamcha, 
(b) khaddar or khadi as defined 
in the West Bengal Khadi 
and Village Industries 
Board Act, 1959, except 
that made of silk yarn, 
(c) garments made of khaddar 
or khadi referred to in sub-
item (b), and 
(d) khaddar or khadi as 
defined in the West Bengal 
Khadi and Village Indus-
tries Board Act, 1959, 
made of silk yarn. 
45. Hosiery goods made exclusively 
of cotton. 
Except when sold by a dealer 
who does not manufacture 
such goods in his khadi 
production unit approved or 
certified by the Khadi and 
Village Industries Comm-
ission. 
31 
The West Bengal Finance Act, 1995. 
[West Ben. Act 
(Section 9.) 
Serial 	 Description of goods 	 Conditions and exceptions 
No. 
(1) 	 (2) 	 (3) 
46. Household articles made of 
brass or bell metal. 
47. Hearing aid. 
48. Honey. 
49. Jute seed, mesta seed and 
sunhemp seed. 
50. Livestock including poultry. 
51. Lac and shellac. 
52. Lead pencil, mathematical 
instrument box and map. 
53. Lottery ticket. 
54. Meat being not curred or frozen. 
55. Milk other than powdered or 
condensed milk. 
56. Mustard seed rape seed. 
57. Methylated spirit and rectified 
spirit. 
58. Mat locally known as madur 
made wholly or principally of 
Cyperus Corymbosus known 
locally as gala methi, madur 
kathi, mutha, or Cyperus 
Malaccensis known locally as 
chimati pati, and handicraft 
made of mat. 
59. Matstick and reed obtainable 
from Cyperus Corymbosus 
known locally as gala methi, 
madur kathi, mutha, or Cyperus 
Malaccensis known locally as 
chimati pati. 
60. Newspaper. 
61. Oil cake, that is to say, cake or 
mass of oilseeds which is left 
after the oil has been extracted. 
62. Organic manures. 
63. Paddy seed and wheat seed. 
64. Papad commonly known as 
papar. 
32 
The West Bengal Finance Act, 1995. 
III of 19951 
(Section 9.) 
Serial 	 Description of goods 	 Conditions and exceptions 
No. 
(1) 	 (2) 	 (3) 
65. Plain paper, commonly known 
as cartridge paper sold by 
Government Treasuries through 
the agency of licensed stamp 
vendors. 
66. Dot pen and refill and cartridges 
thereof, fountain pen and 
writing ink. 
67. Pure silk yarn. 
68. Raw jute. 
69. Straw, hay and grass for use as 
fodder for cattle. 
70. Sago and tapioca globules. 
71. Salt. 
72. Sabai grass and all articles made 
thereof. 
73. Sapling. 
74. Sweetmeat, other than cake, 
pastry and biscuit, but including 
curd. 
75. Silkworm egg and silkworm 
cocoon. 
76. Salted cooked food made wholly 
or principally of flour, atta, suji 
or bason, locally known as 
nonta khabar, that is to say, 
singara, nimki, kachuri, khasta 
kachuri, luchi, radhaballavi, 
and dalpuri. 
77. Solar thermal device. 
78. Sponge-wood, commonly 
known as sola or solapith, and 
all handicrafts made thereof. 
79. Sugar manufactured or made in 
India. 
80. Tri-wheeler cycle operated by 
hand for use of disabled person. 
Except when sold in sealed 
container. 
33 
The West Bengal Finance Act, 1995. 
[West Ben. Act 
(Section 9.) 
Serial 	 Description of goods 	 Conditions and exceptions 
No. 
(1) 
	 (2) 	
(3) 
81. Textile fabrics of all varieties 
made wholly or partly of cotton, 
rayon, artificial silk or wool, 
including handkerchiefs, towels, 
bedsheets, bed spreads, table 
cloth, napkins, dusters, cotton 
velvets and velveteen tapes, 
niwars and laces, whether 
embroidered or not, but 
excluding pure silk cloth, 
rubberised cloth, belting, pipes 
(including hose pipes), 
sataranchi, carpets and 
druggets. 
82. Tobacco as referred to in the 
First Schedule to the Central 
Excises and Salt Act, 1944, 
including cigarette and tobacco 
for hookah, that is to say, 
tobacco paste, ready for use in 
hookah. 
83. Toy and doll made wholly or 
principally of clay and 
handicrafts made of clay, 
whether burnt or unbumt. 
84. Utensil made wholly or 
principally of clay. 
85. Vegetable seed. 
86. Vegetable, green or dried, 
commonly known as sabji, 
tarkari or sak, other than dry 
chilli. 
87. Wheat flour, and atta and suji 
made from wheat. 
88. Water. 
1 of 1944. 
Except when manufactured 
in a factory as defined in the 
Factories Act, 1948. 
Except when sold in sealed 
container. 
63 of 1948. 
Except drinking water, 
mineral water, or aerated 
water, when sold in bottles 
or sealed containers, 
including polythene bottle, 
pouch or packet. 
89. Writing slate and slate pencil."; 
34 
The West Bengal Finance Act, 1995. 
III of 1995.] 
(Section 9.) 
(18) for Schedule II, the following Schedule shall be substituted:— 
"SCHEDULE II 
[See section 17(1)(a).] 
Goods on sale of which tax is leviable at the rate of 
twenty per centum 
Serial 	 Description of goods 
(1) 	 (2) 
1. Apparatus for making coffee under pressure, commonly known 
as espresso. 
2. Arms of all types including rifles, revolvers and pistols, and 
ammunition for the same. 
3. Carpets of all varieties and descriptions. 
4. Cooked food, other than the cooked food specified in Schedule 
I and Schedule IV, served in, or supplied from, any air-
conditioned— 
(a) hotel, 
(b) restaurant, 
(c) refreshment room, 
(d) club, or 
(e) eating-house. 
5. Electronic toys including video game, electronic game and 
electronic game kit. 
6. Fancy leather goods, that is to say, brief-case, attache-case, 
ornamented vanity-bag and hand-bag, made of leather. 
7. Foreign liquor, whether made in India or not, including brandy, 
whisky, vodka, gin, rum, liqueur, cordials, bitters, and wines, 
or a mixture containing any of these, as also beer, ale, porter, 
cider, perry and other similar potable fermented liquors. 
8. Footwears of all descriptions, when sold at a price exceeding 
five hundred rupees per pair. 
9. Lift, whether operated by electricity or steam, accessories and 
components thereof. 
10. Moulded furniture, brief-case, suit-case and other cases and 
boxes, excluding school boxes, made of fibre glass, polyvinyl 
chloride (P.V.C.), plastic or other synthetic substances. 
11. Sanitary wares and sanitary fittings. 
35 
The West Bengal Finance Act, 1995. 
[West Ben. Act 
(Section 9.) 
Serial 	 Description of goods 
(1) 	 (2) 
12. Spare parts, accessories and components of— 
(a) sound transmitting equipment, amplifier and loud-speaker, 
(b) television set, 
(c) televison monitor, 
(d) video cassette recorder, 
(e) video casette player, 
(f) radio, radio-gramophone, tape recorder, tape player, 
dictaphone, and 
(g) transistor radio. 
13. Vacuum cleaner"; 
(19) for Schedule III, the following Schedule III shall be substituted:— 
"SCHEDULE III 
[See section 17(1)(b).] 
Goods on sale of which tax is leviable at the rate of 
fifteen per centum 
Serial 	 Description of goods 
(1) 	 (2) 
1. Articles, other than utensils, made wholly or principally of 
stainless steel. 
2. Cushion, mattress, pillow and other articles made wholly or 
partly of artificial or synthetic resin or plastic foam. 
3. Cushion, mattress, pillow and other articles made wholly or 
partly of rubber foam. 
4. Dyes (other than textile dyes) and pigments. 
5. Fur and articles made of fur. 
6. Ready-made garments (other than hosiery goods made 
exclusively of cotton and garments made of khaddar of khadi), 
where sold at a price exceeding five hundred rupees for each 
pice of garment. 
7. Typewriter and other office machines and apparatuses (including 
tabulating, duplicating, cash registering, cheque writing, 
accounting, statistical, indexing and card-punching machines) 
and spare parts, accessories and components thereof."; 
36 
The West Bengal Finance Act, 1995. 
III of 1995.] 
(Section 9.) 
(20) for Schedule IV, the following Schedule shall be substituted:— 
"SCHEDULE IV 
[See sections 10 and 17(1)(c).] 
Goods on sale of which tax is leviable at such rate as may be fixed 
by notification under section 18 (single-point levy) read with 
sub-clause (a) of clause 40 of section 2 
Serial 	 Description of goods 
No. 
(1) 	 (2) 
PART A 
1. Aerated water including soda water and non-alcoholic beverage 
(including fruit juice, fruit concentrate, fruit squash, fruit syrup 
and fruit cordial) when sold in sealed containers including sealed 
polythene bottles, pouches or packets. 
2. Air-conditioner, air-cooler, air-conditioning plant, and spare 
parts, accessories and compon

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