The West Bengal Sales Tax Act, 1994

GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act XLIX of 1994 
THE WEST BENGAL SALES TAX ACT, 1994. 
CONTENTS 
CHAPTER I 
Preliminary 
Sections 
I. Short title, extent and commencement. 
2. Definitions. 
CHAPTER II 
Taxing Authorities, Appellate and Revisional Board and Bureau 
3. Commissioner and other authorities and delegation of power by Commissioner. 
4. Special Commissioner. 
5. Additional Commissioner. 
6. Appellate and Revisional Board.  
7. Bureau of Investigation. 
8. Persons appointed under the Act to be deemed to be public servants. 
CHAPTER III 
Incidence and Levy of tax and Rate of tax 
9. Incidence of lax on sale. 
10. Special Liability to pay tax on sales. 
11. Liability to pay tax on sales by casual trader. 
19. Incidence of tax on purchase of raw jute. 
13. Contingent liability to pay tax on purchases of goods. 
14. Liability to pay tax on purchases by casual trader. 
15. Liability to pay tax on the transfer of property in goods involved in the execution of works 
contract. 
16. Incidence of turnover tax. 
17. Levy and rates of tax on sale. 
18. Power of the State Government to fix rates of tax on sale of goods specified in Schedule IV. 
19. Payment of a lump sum in lieu of tax under section 17. 
20. Rate of tax on purchases of raw jute and other goods. 
21. Levy and rate of tax on works contract. 
22. Levy and rate of turnover tax. 
23. Payment of tax at compounded rates on works contract. 
24. Tax-free sale of goods. 
25. Power of the State Government to amend Schedules. 
441 
The West Bengal Sales Tax Act, 1994. 
CHAFFER IV 
Registration of dealer and demand of security etc. 
Sections 
26. Compulsory registration of dealers. 
27. Voluntary registration of dealers. 
28. Security to be furnished in certain cases. 
29. Imposition of penalty for failure to get registered. 
CHAPTER V 
Return and payment of tax, interest, penalty and deduction of 
amount at source towards payment of tax etc. 
30. Periodical returns and payment of tax. 
31. Interest for non-payment or delayed payment of tax before assessment. 
32. Interest for non-payment or delayed payment of assessed tax. 
33. Exemption from payment of interest. 
34. Interest payable by Commissioner. 
35. Rounding off of tax payable for calculation of interest. 
36. Rounding off of amount of tax or penalty. 
37. Collection of tax only by dealers liable to pay tax. 
38. Deduction at source from payment to a dealer against execution of works contract. 
CHAPTER VI 
Incentives to industrial units—tax holiday, deferment of 
payment of tax and remission of tax 
39. Tax holiday for new small-scale industries. 
40. Deferment of payment of tax in respect of new and existing industrial units. 
41. Remission of tax payable by new and existing industrial units. 
42. Deferment of payment of tax and remission of tax for closed industrial units. 
43. Deferment of payment of tax and remission of tax for sick industrial units. 
44. Power of the State Government to relax certain provisions of the Act. 
442 
The West Bengal Sales Tax Act, 1994. 
CHAPTER VII 
Assessment of tax, imposition of penalty, payment, collection 
and recovery of tax, interest and penalty and refund of tax, 
interest and penalty 
Sections 
45. Assessment of tax payable by registered dealers. 
46. Assessment of tax payable by dealers other than registered dealers. 
47. Payment of assessed tax and penalty. 
48. Limitation for assessment. 
49. Determination of Interest. 
50. Rectification of mistake in determination of interest. 
51. Certain transfers of immovable property by a dealer to be void. 
52. Recovery of tax, penalty, interest, appointment of Tax Recovery Officer, etc. 
53. Tax Recovery Officer to whom certificates to be forwarded. 
54. Amendment of certificates for tax recovery. 
55. Validity of certificates for tax recovery. 
56. Transmission of certificates for tax recovery to Collector in certain cases. 
57. Special mode of recovery of tax, penalty and interest by Commissioner. 
58. Assessment without prejudice to prosecution for any offence. 
59. Assessment after partition of Hindu undivided family or dissolution of firm and tax payable 
by deceased dealer. 
60. Refunds. 
61. Reimbursement of tax levied under the Act in respect of sales or inter-State sales of declared 
goods. 
CHAPTER VIII 
Maintenance, production and inspection of accounts; search and seizure of 
accounts; measures to regulate transport of goods; checkposts; seizure 
of goods; imposition of penalty; disposal of seized goods, etc. 
62. Maintenance of accounts, records, etc. 
63. Compulsory issue of cash memo or bill. 
64. Imposition of penalty for failure to issue cash memo or bill. 
65. Production and inspection of accounts, registers and documents. 
66. Seizure of dealer's accounts. 
67. Entry and search of place of business or any other place. 
68. Restrictions on movement of goods specified in Part A of Schedule IV and notified goods. 
69. Interception, detention and search of road vehicles and search of warehouse etc. 
443 
The West Bengal Sales Tax Act, 1994. 
Sections 
70. Seizure of goods specified in Part A of Schedule IV and notified goods. 
71. Penalty for transporting goods into West Bengal in contravention of section 68. 
72. Regulatory measures for transport of goods through West Bengal. 
73. Measures to prevent evasion of tax on sales within West Bengal. 
74. Exemption from the operation of the provisions of section 72 and section 73. 
75. Setting up of checkposts. 
76. Penalty for concealment of sales and for furnishing of incorrect particulars of sales and 
purchases. 
77. Imposition of penalty for unauthorised use of goods by any registered dealer or undertaking. 
78. Imposition of penalty for improper use of declaration by a registered dealer. 
CHAPTER IX 
Appeal, revision, review, power of taking evidence on oath and 
reference 
79. Appeal against assessment. 
80. Suo mom revision by Commissioner.  
81. Revision by the Commissioner upon application. 
82. Revision by Appellate and Revisional Board. 
83. Review of order. 
84. Appeal, review and revision against order passed under Schedule VI. 
85. Reasonable opportunity for hearing. 
86. Power of taking evidence on oath. 
87. Reference to Tribunal. 
CHAPTER X 
Offences and penalties, special provision for liability to prosecution, 
and compounding of offences 
88. Offences and penalties. 
89. Special provision for liability to prosecution. 
90. Compounding of offences. 
CHAPTER XI 
Miscellaneous 
91. Option for cancellation of registration under specified circumstances. 
92. Indemnity of Government servant. 
444 
The West Bengal Sales Tax Act, 1994. 
Sections 
93. Returns etc. to be confidential. 
94. Clearance certificate. 
95. Power to call for information or statement from bank, post office, railway, etc. 
96. Statement to be furnished by transporter, owner or lessee of warehouse. 
97. Information to be furnished by dealers regarding changes of business. 
98. Additional information to be furnished by dealers. 
99. Transfer of business by registered dealers. 
100. Bar to proceedings in civil court. 
101. Manner of payment of tax, penalty, interest, etc.  
102. Power of Commissioner to collect statistics from dealers. 
103. Power of State Government to prescribe rates of fees. 
104. Power of State Government to make rules. 
105. Saving in relation to sales outside West Bengal, inter State sales, and sales in course of mport 
or export. 
106. Repeal and savings. 
107. Transitional provision. 
108. Power to remove difficulties. 
SCHEDULES 
SCHEDULE I 	 — Goods on sale of which no tax is payable. 
SCHEDULE 11 	 — Goods on sale of which tax is leviable at the rate of fifteen 
per centaur. 
SCHEDULE III 	 — Goods on sale of which tax is leviable at the rate of four 
per centrum 
SCHEDULE IV 	 — Goods on sale of which tax is leviable at such rate as 
may be fixed by notification under sub-section (1) of 
section 18 (single-point levy) read with sub-clause (a) of 
clause (40) of section 2. 
SCHEDULE V 	 — Goods on sale of which tax is leviable at the rate fixed in 
column (3), against the corresponding entry of such goods 
in column (2), of this Schedule. 
SCHEDULE VI 	 — Rules regulating the procedure for recovery of tax, penalty 
and interest. 
445 
West Bengal Act XLIX of 1994 
THE WEST BENGAL SALES TAX 
ACT, 1994. 
[Passed by the West Bengal Legislature.] 
[Assent of the President of India was first published in the Calcutta 
Gazette, Extraordinary; of the 23rd March, 1995.] 
[23rd March, 1995.] 
An Act to consolidate and amend the laws relating to the levy of tax on 
sale or purchase of goods in West Bengal. 
WHEREAS it is expedient to consolidate and amend the laws relating 
to the levy of tax on sale or purchase of goods in West Bengal; 
It is hereby enacted in the Forty-fifth Year of the Republic of India, 
by the Legislature of West Bengal, as follows:— 
CHAPTER I 
Preliminary 
1. (1) This Act may be called the West Bengal Sales Tax Act, 1994. 	 Short title, 
extent and 
(2) It extends to the whole of West Bengal. 	 commence- 
ment. (3) This section shall come into force at once; and the remaining 
provisions of this Act shall come into force on such date or dates as the 
State Government may, by notification, appoint, and different dates may 
be appointed for different provisions of this Act. 
2. In this Act, unless the context otherwise requires,— 
(1) "Additional Commissioner" means an Additional Commissioner 
of Commercial Taxes appointed under sub-section (1) of section 5 or 
deemed to have been appointed under clause (c) of section 107; 
(2) "Appellate and Revisional Board" means the West Bengal 
Commercial Taxes Appellate and Revisional Board deemed to have been 
constituted under section 6; 
(3) "appointed day", in relation to any provision of this Act, means 
the date on which such provision comes into force; 
(4) "Bureau" means the Bureau of Investigation constituted under 
section 7 or deemed to have been constituted under clause (e) of 
section 107; 
Definitions. 
447 
The West Bengal Sales Tax Act, 1994. 
[West Ben. Act 
(Chapter I.—Preliminary—Section 2.) 
(5) "business" includes— 
(a) any trade, commerce, manufacture, execution of works 
contract or any adventure or concern in the nature of trade, 
commerce, manufacture or execution of works contract, 
whether or not such trade, commerce, manufacture, 
execution of works contract, adventure or concern is carried 
on with the motive to make profit and whether or not any 
profit accrues from such trade, commerce, manufacture, 
execution of works contract, adventure or concern; and 
(b) any transaction in connection with, or ancillary or incidental 
to, such trade, commerce, manufacture, execution of works 
contract, adventure or concern; 
(6) "casual trader" means a person, other than a registered dealer, 
who, whether as a principal or agent or in any other capacity, makes 
occasional purchases of goods, other than goods specified in 
Schedule IV, in West Bengal for purposes other than his personal use or 
consumption of such goods in West Bengal or makes occasional sales of 
goods, other than goods specified in Schedule IV, in West Bengal, and 
who has no fixed place of business in West Bengal, and includes a 
consignor or consignee of such goods in West Bengal or a transporter as 
defined in clause (a) of the Explanation to section 72 and an owner or 
lessee of a warehouse let out to any person for storage of such goods. 
Explanation 1.—A transporter, who while carrying goods, other than 
goods specified in Schedule IV, in his goods vehicle within the meaning 
of section 72 fails to disclose the name and address of the consignee or 
consignor in West Bengal, or fails to furnish copy of invoice, challan, 
transport receipt or consignment note or document of like nature, in 
respect of such goods, shall be deemed to be a casual trader in respect of 
such goods carried in his goods vehicle. 
Explanation 2.—An owner or lessee of a warehouse, who fails to 
disclose the name and address of the owner of any goods, other than 
goods specified in Schedule IV, stored in such warehouse shall be deemed 
to be a casual trader in respect of such goods; 
(7) "Commissioner" means the Commissioner of Commercial Taxes 
appointed under sub-section (1) of section 3 or deemed to have been 
appointed under clause (c) of section 107; 
(8) "company" means a company as defined in section 3 of the t of 1956. 
Companies Act, 1956, and includes a body corporate or corporation within 
the meaning of clause (7) of section 2, or a foreign company referred to 
in section 591, of that Act; 
448 
The West Bengal Sales Tax Act, 1994. 
XLIX of 19941 
(Chapter 1.—Prelanincay.--Section 2.) 
(9) "contractual transfer price", in relation to any period, shall mean 
the aggregate of the amounts received or receivable by a dealer during 
such period for the transfer of property in goods used by way of accretion 
or accession in West Bengal in execution of a works contract, whether or 
not the amount received or receivable for such transfer is shown separately 
in the works contract, and shall comprise the value of such goods 
purchased, manufactured, processed or procured otherwise, by the dealer 
and the cost of freight or delivery as may be incurred by such dealer for 
carrying such goods to the place where such goods are used in execution 
of such works contract, but shall not include such portion of the amounts 
as aforesaid as may be prescribed; 
(10) "dealer" means any person who carries on the business of selling 
or purchasing goods in West Bengal or any person making sales under 
section 15, and includes— 
(a) an occupier of a jute-mill or shipper of jute; 
(b) Government, a local authority, a statutory body, a trust or 
other body corporate which, or a liquidator or a receiver 
appointed by a court in respect of a person, being a dealer as 
defined in this clause, who, whether or not in the course of 
business, sells, supplies or distributes directly or otherwise 
goods for cash or for deferred payment or for commission, 
remuneration or other valuable consideration. 
Explanation /.—A co-operative society or a club or any association 
which sells goods to its members is a dealer. 
Explanation 2.—A factor, a broker, a commission agent, a del credere 
agent, an auctioneer, an agent for handling or transporting of goods or 
handling of document of title to goods or any other mercantile agent, by 
whatever name called, and whether of the same description as 
hereinbefore mentioned or not, who carries on the business of selling 
goods and who has, in the customary course of business, authority to sell 
goods belonging to principals, is a dealer; 
(11) "director", in relation to a company, includes any person 
occupying the position of director, by whatever name called; 
(12) "enrolled" means enrolled under sub-section (3) of section 19; 
(13) "goods" includes all kinds of movable property other than 
actionable claims, stocks, shares or securities; 
(14) "Government" means the Central Government, the Government 
of any State or the Government of any Union Territory; 
(15) "jute" means the plant known botanically as belonging to the 
genus corchorus, and includes all the species of that genus, whether 
known commonly as pat, kosta, nalia, or by any other name, and also 
means the plant known botanically as hibiscus cannabinus and commonly 
as mesta; 
449 
The West Bengal Sales Tax Act, 1994. 
[West Ben. Act 
(Chapter L—Preliminary.—Section 2.) 
(16) "jute-mill" means a factory as defined in, or declared to be a 
factory under, the Factories Act, 1948, which is engaged wholly or in 
part in the manufacture of jute products; 
(17) "manufacture", with all its grammatical variations and cognate 
expressions, means producing, making, extracting or blending any goods 
or such processing of any goods as may be prescribed, but does not include 
a works contract or such manufactures or manufacturing processes as 
may be prescribed; 
(18) "motor spirit" means any liquid or admixture of liquids which is 
ordinarily used directly or indirectly as fuel for a motor vehicle or 
stationary internal combustion engine. 
Explanation.—For the purposes of this clause, the expression "motor 
vehicle" shall include any means of carriage, conveyance or transport by 
land, air or water; 
(19) "notification" means a notification published in the Official 
Gazette; 
(20) "occupier of a jute-mill" means the person who has ultimate 
control over the affairs of the jute-mill; 
(21) "partnership", "partner" and "firm" shall have the meanings 
respectively assigned to them in the Indian Partnership Act, 1932; 
(22) "place of business" means any place where a dealer sells any 
goods or keeps accounts relating to sales or purchases of goods, and 
includes any warehouse of such dealer; 
(23) "prescribed" means prescribed by rules made under this Act; 
(24) -principal officer", in relation to a company, means the secretary, 
manager, director or managing director of such company; 
(25) "purchase" means any transfer of property in goods to the person 
making the purchase for cash or deferred payment or other valuable 
consideration, but does not include a transfer by way of mortgage, 
hypothecation, charge or pledge; 
(26) "purchase price" means the amount of valuable consideration 
paid or payable by a person for the purchase of any goods, less any sum 
allowed as cash discount according to ordinary trade practice, but 
including any sum charged for anything done by the seller in respect of 
the goods at the time of, or before, delivery thereof, other than the cost of 
freight or delivery or the cost of installation or interest when such cost or 
interest is separately charged; 
63 of 1948. 
9 of t932. 
450 
The West Bengal Sales Tax Act, 1994. 
XLIX of 1994.] 
(Chapter 1.—Prelirninary.--Section 2.) 
(27) "raw jute" means the fibre of jute which has not been subjected 
to any process of spinning or weaving, and includes jute cuttings, whether 
loose or packed in drums or bales; 
(28) "registered" means registered under section 26 or section 27; 
(29) "rules" means the rules made under this Act; 
(30) "sale" means any transfer of property in goods for cash, deferred 
payment or other valuable consideration, and includes— 
(a) any transfer, otherwise than in pursuance of a contract, of 
property in any goods for cash, deferred payment or other 
valuable consideration; 
(b) any delivery of goods on hire-purchase or any system of 
payment by instalments; 
(c) any transfer of the right to use any goods for any purpose 
(whether or not for a specified period) for cash, deferred 
payment or other valuable consideration; 
(d) any supply, by way of, or as part of, any service or in any 
other manner whatsoever, of goods, being food or any other 
article for human consumption or any drink (whether or 
not intoxicating), where such supply or service is for cash, 
deferred payment or other valuable consideration; 
(e) any supply of goods by any unincorporated association or 
body of persons to a member thereof for cash, deferred 
payment or other valuable consideration; 
and such transfer, delivery, or supply of any goods shall be deemed to be 
a sale of those goods by the person or unincorporated association or body 
of persons making the transfer, delivery, or supply and a purchase of 
those goods by the person to whom such transfer, delivery, or supply is 
made, but does not include a mortgage, hypothecation, charge or pledge. 
Explanation.—A sale shall be deemed to take place in West Bengal 
if the goods are within West Bengal,— 
(a) in the case of specific or ascertained goods, at the time the 
contract of sale is made; and 
(b) in the case of unascertained or future goods, at the time of 
their appropriation to the contract of sale by the seller, 
whether the assent of the buyer to such appropriation is prior 
or subsequent to the appropriation: 
Provided that where there is a single contract of sale in 
respect of goods situated in West Bengal as well as in places 
outside West Bengal, provisions of this Explanation shall 
apply as if there were a separate contract of sale in respect 
of the goods situated in West Bengal; 
451 
The West Bengal Sales Tax Act, 1994. 
[West Ben. Act 
(Chapter 1.—Preliminary.—Section 2.) 
(31) "sale-price" means the amount payable to a dealer as valuable 
consideration for the sale, other than that referred to in section 15, of 
any goods, less any sum allowed as cash discount according to ordinary 
trade practice, but including any sum charged for anything done by the 
dealer in respect of the goods at the time of, or before, delivery thereof, 
other than the cost of freight or delivery or the cost of installation or 
interest when such cost or interest is separately charged; 
(32) "shipper of jute" means any person who purchases raw jute and 
supplies it himself or by an agent to any person including himself outside 
West Bengal; 
(33) "Special Commissioner" means the Special Commissioner of 
Commercial Taxes appointed under sub-section (1) of section 4 or deemed 
to have been appointed under clause (c) of section 107; 
(34) "specified purchase price", in relation to any period, means the 
aggregate of the purchase prices or parts of purchase prices paid or payable 
by a dealer during such period in respect of purchases liable to tax under 
section 13, after deducting therefrom the amount, if any, refunded to the 
dealer by the seller in respect of any such purchase of goods returned to 
the seller; 
(35) "tax" means the tax payable under this Act; 
(36) "Tax Recovery Officer" means a Tax Recovery Officer appointed 
by the State Government under sub-section (4) of section 52; 
(37) "the State Government" means the Government of West Bengal; 
(38) "Tribunal" means the West Bengal Taxation Tribunal established 
under section 3 of the West Bengal Taxation Tribunal Act, 1987; 
(39) "turnover of purchases", in relation to any period, means,— 
(a) in the case of the occupier of a jute mill, the aggregate of 
the purchase prices or parts of purchase prices payable by 
such occupier for the quantities of raw jute purchased by 
him during such period after deducting the amounts, if any, 
refunded to him by the seller during such period in respect 
of any quantity of raw jute returned to the seller within ninety 
days from the date of its purchase and such other amounts 
as may be prescribed; 
(b) in the case of a shipper of jute, the aggregate of the purchase 
prices or parts of purchase prices payable by such shipper of 
jute in respect of the quantities of raw jute purchased by 
him in West Bengal and despatched by him during such 
period to any place outside West Bengal and despatched by 
him during such period to any place outside West Bengal by 
any means of transit; 
West Ben. 
Act VIII 
of 1987. 
452 
The West Bengal Sales Tax Act, 1994. 
XLIX of 1994.] 
(Chapter 1.—Prelbninaty.—Section 2.) 
(40) "turnover of sales", in relation to any period, means the aggregate 
of the sale-prices or parts of sale-prices receivable by a dealer, or if a 
dealer so elects, actually received by the dealer, during such period after 
deducting therefrom— 
(a) the sale-prices or the parts of sale-prices, if any, in respect 
of sale during such period, of sugar, tobacco, cotton fabrics, 
woollen fabrics and man-made fabrics on which additional 
58 of 1957. 
	
	 excise duty in lieu of sales tax is levied under the Additional 
Duties of Excise (Goods of Special Importance) Act, 1957, 
and of goods specified in Schedule IV which are shown to 
the satisfaction of the Commissioner to have been purchased 
by the dealer in West Bengal. 
(b) the amounts, if any, refunded by the dealer in respect of any 
goods returned by the purchaser within such period, and 
(c) the amounts, if any, separately charged as turnover tax 
payable under section 16 during such period: 
Provided that an election as aforesaid once made shall not be altered 
except with the permission of the Commissioner and on such terms and 
conditions as he may think fit to impose; 
(41) "warehouse" means any enclosure, building or place where a 
dealer or a person keeps stocks of goods, and includes a vessel, vehicle 
or godown; 
(42) "works contract" means any agreement for carrying out for cash, 
deferred payment or other valuable consideration— 
(a) the construction, fitting out, improvement or repair of any 
building, road, bridge or other immovable property, 
(b) the installation or repair of any machinery affixed to a 
building or other immovable poperty, 
(c) the overhaul or repair of— 
(i) any motor vehicle, 
(ii) any sea-going vessel, river craft or steamer, 
(iii) any other vessel propelled by internal combustion 
engine or by any other mechanical means, 
(iv) railway engine, 
(v) any aircraft, or 
(vi) any component or accessory part of any of the goods 
mentioned in items (i) to (v), or 
(d) the fitting of, assembling, altering, ornamenting, finishing, 
furnishing, improving, processing other than the processing 
referred to in clause 07), treating or adapting any goods; 
(43) "year", in relation to any particular dealer, means the year by 
reference to which, according to a declaration made by such dealer, the 
accounts of such dealer are ordinarily maintained in his books, and where 
no such declaration is made, the year commencing on the first day of 
January and ending on the last day of December according to the British 
calendar: 
453 
The West Bengal Sales Tax Act, 1994. 
[West Ben. Act 
(Chapter IL—Taxing Authorities, Appellate and Revisional 
Board and Bureau.—Sections 3, 4.) 
Provided that a registered dealer shall not change his year except 
with the previous permission of the Commissioner and except on such 
terms and conditions as the Commissioner may determine. 
CHAPTER II 
Taxing Authorities, Appellate and Revisional Board 
and Bureau 
Commis-
sioner and 
other 
authorities 
and 
delegation of 
power by 
Commis-
sioner. 
Special 
Commis-
sioner. 
3. (1) For carrying out the purposes of this Act, the State Government 
may appoint a person to be the Commissioner of Commercial Taxes, 
together with such other persons to assist him as it thinks fit and may 
specify the area or areas over which they shall exercise jurisdiction. 
(2) Persons appointed under sub-section (1) shall exercise such 
powers as may be conferred, and perform such duties as may be required, 
by or under this Act. 
(3) Notwithstanding anything to the contrary contained in 
sub-section (I), the Commissioner may transfer any case or matter from 
any person appointed under sub-section (1) to assist the Commissioner 
to any other person so appointed, whether such other person has jurisdic-
tion over the area to which the case or matter relates or not, provided he 
is otherwise competent to deal with such case or matter in exercise or 
performance of the powers or duties referred to in sub-section (2). 
(4) Subject to such restrictions and conditions as may be prescribed, 
the Commissioner may, by order in writing, delegate any of his 
powers under this Act except those under sub-section (4) of section 17 
and sub-section (12) of section 88 to any person appointed under 
sub-section (1) to assist him. 
4. (1) The State Government may appoint a person to be the Special 
Commissioner of Commercial Taxes. 
(2) The Special Commissioner shall have such powers, and shall be 
entitled to perform such duties, of the Commissioner as the State 
Government may by notification specify. 
(3) Any reference to the Commissioner in this Act shall, in 
respect of the powers and duties specified in the notification under 
sub-section (2), be deemed to include a reference to the Special 
Commissioner. 
(4) The Commissioner may, notwithstanding anything contained in 
sub-section (2), withdraw to himself from the Special Commissioner 
any case or matter which the Special Commissioner is competent to deal 
with in exercise or performance of the powers or duties specified in the 
notification under sub-section (2). 
454 
The West Bengal Sales Tax Act, 1994. 
XLIX of 1994.] 
(Chapter 1L—Taxing Authorities, Appellate and Revisional 
Board and Bureau.—Sections 5, 6.) 
5. (1) The State Government may appoint one or more persons to 
be an Additional Commissioner or Additional Commissioners of 
Commercial Taxes, and such person or persons shall assist the 
Commissioner. 
(2) An Additional Commissioner shall have such of the powers, and 
shall be entitled to perform such of the duties, of the Commissioner as 
the State. Government may by notification specify. 
(3) Any reference to the Commissioner in this Act shall, in respect 
of the powers and duties specified in the notification under 
sub-section (2), be deemed to include a reference to an Additional 
Commissioner. 
(4) The Commissioner may transfer to, or withdraw to himself from, 
an Additional Commissioner any case or matter with which an Additional 
Commissioner is competent to deal in exercise or performance of the 
powers or duties specified in the notification under sub-section (2), or 
may transfer any such case or matter from an Additional Commissioner 
competent to deal with the same to another Additional Commissioner so 
competent. 
Additional 
Commis-
sioner. 
Ben. Act V f 
of 1941. 
6. (1) With effect from the appointed day, the West Bengal Appellate 
and Commercial Taxes Tribunal constituted under the Bengal Finance (Sales Rev isional 
Tax) Act, 1941, shall be deemed to have been constituted under this Act Board. 
and shall be called the West Bengal Commercial Taxes Appellate and 
Revisional Board. 
(2) The State Government shall appoint such number of members 
of the Appellate and Revisional Board as the State Government thinks 
fit and shall appoint one of the members of the Appellate and Revisional 
Board to be the President thereof (hereinafter referred to in this section 
as the President). 
(3) The qualifications, conditions of service and tenure of the 
membeks constituting the Appellate and Revisional Board shall be such 
as may be prescribed. 
(4) No decision or action of the Appellate and Revisional Board 
shall be called in question merely on the ground of any vacancy in the 
Appellate and Revisional Board. 
(5) The functions of the Appellate and Revisional Board may be 
discharged by any of the members sitting either singly, or in Benches of 
two or more members, as may be determined by the President. 
455 
The West Bengal Sales Tax Act, 1994. 
[West Ben. Act 
(Chapter IL—Taxing Authorities, Appellate and Revisional 
Board and Bureau.—Section 7.) 
(6) If the members of a Bench are divided, the decision shall be the 
decision of the majority, if there be a majority, but if the members are 
equally divided, they shall state the point or points on which they differ, 
and the case shall be referred by the President for hearing on such point 
or points to one or more of the members of the Appellate and Revisional 
Board, and such point or points shall be decided according to the majority 
of the members of the Appellate and Revisional Board, who heard the 
case including those who first heard it: 
Provided that if, at any time, the Appellate and Revisional Board 
consists of only two members and they are divided, the decision of the 
Appellate and Revisional Board shall be that of the President. 
(7) Subject to the previous sanction of the State Government, the 
Appellate and Revisional Board shall, for the purpose of regulating its 
procedure (including the place or places at which the Appellate and 
Revisional Board, the Benches or the members thereof shall sit) and 
providing the rules of business, make regulations consistent with the 
provisions of this Act and the rules made thereunder: 
Provided that the regulations so made shall be published in the 
Official Gazette. 
Bureau of 
Investigation 7. (1) The State Government may constitute a Bureau of 
Investigation for discharging the functions referred to in sub-
section (3). 
(2) The Bureau shall consist of an Additional Commissioner (herein-
after referred to as the Special Officer) and such number of other persons 
appointed under sub-section (1) of section 3 to assist the Commissioner 
as the State Government may deem fit to appoint. 
(3) The Bureau may, on information or of its own motion, or when 
the State Government or the Commissioner so directs, carry out 
investigation or hold inquiry into any case of alleged or suspected evasion 
of tax as well as malpractices connected therewith and send a report in 
respect thereof to the Commissioner. 
(4) The Bureau may, for the purpose of holding investigation or 
inquiry under sub-section (3), exercise all the powers under section 65, 
section 66, section 67, section 69, section 70, section 71, section 72 and 
section 73: 
Provided that the Commissioner may, on receipt of a report under 
sub-section (3), require the Bureau to transfer to him any accounts, 
registers or documents relating to the said report seized by the Bureau 
456 
The West Bengal Sales Tax Act, 1994. 
XLIX of 1994.] 
(Chapter IL—Taxing Authorities, Appellate and Revisional 
Board maid Bureau.—Section 
and, on such transfer, such accounts, registers or documents shall be 
retained by him subject to the provisions of section 66. 
(5) The Bureau may, with the prior approval of the Commissioner, 
require any person appointed under sub-section (1) of section 3 to assist 
the Commissioner to transfer to it any accounts, registers or documents 
seized by him from any dealer or person under section 66 and, on such 
transfer, such accounts, registers or documents shall, subject to the 
provisions of section 66, be retained by the Bureau for carrying out the 
purposes referred to in sub-section (3) and sub-section (6). 
(6) The Bureau may, after a case has been investigated or inquired 
into by it, by order, assess or re-assess tax, impose penalty, determine 
interest, or collect or enforce payment of tax, penalty or interest in respect 
of such case under this Act. 
(7) The Special Officer shall assign such functions of the Bureau to 
such of the persons referred to in sub-section (2) as the Special Officer 
may think fit. 
(8) The Bureau shall have, for carrying out the purposes of this Act, 
the same powers as are referred to in section 86. 
(9) For the removal of doubts, it is hereby declared that subject to 
the other provisions of this Act, the Special Officer shall be competent to 
exercise all the powers which are exercisable under this Act by an 
Additional Commissioner, and any person appointed under sub-
section (1) of section 3 to assist the Commissioner when appointed 
in the Bureau, shall be competent to exercise all the powers which 
are exercisable by such person under this Act and the rules made 
thereunder. 
(10) Notwithstanding anything contained in sub-section (1) of 
section 3, the Special Officer and the other persons appointed in the 
Bureau under sub-section (2) shall have jurisdiction over the whole of 
West Bengal. 
8. All persons appointed or deemed to have been appointed under 
this Act to exercise any power to perform any function thereunder shall 
be deemed to be public servants within the meaning of section 21 of the 
45 of t860. 	 Indian Penal Code, 1860. 
Persons 
appointed. under the 
Act to be 
deemed to be 
public 
servants. 
457 
The West Bengal Sales Tax Act, 1994. 
[West Ben. Act 
Incidence of 
tax on sale. 
(Chapter 111.—Incidence and levy of tax and rate of 
tax.—Section 9.) 
CHAPTER III 
Incidence and levy of tax and rate of tax 
9. (1) Subject to the other provisions of this Act, with effect from 
the appointed day,— 
(a) every dealer— 
(i) who has been liable immediately before the appointed 
day to pay tax under section 4 or section 8 of the Bengal 
Finance (Sales Tax) Act, 1941, and who would have 
continued to be so liable on such appointed day under 
that Act had this Act not come into force, or 
(ii) whose gross turnover during a year first exceeds the 
taxable quantum as applicable to him under the Bengal 
Finance (Sales Tax) Act, 1941, on the day immediately 
preceding the appointed day, 
(b) every dealer registered under the West Bengal Sales Tax 
Act, 1954, who is in possession of a registration certificate 
under that Act on the day immediately before the appointed 
day, and to whom clause (a) does not apply, and 
(c) every dealer registered under the West Bengal Motor Spirit 
Sales Tax Act, 1974, who is in possession of a registration 
certificate under that Act on the day immediately before the 
appointed day, and to whom clause (a) or clause (b) does 
not apply, 
shall be liable to pay tax under this Act on all sales, other than those 
referred to in section 15, effected on or after the appointed day. 
(2) Every dealer to whom sub-section (1) does not apply shall, if his 
gross turnover of sales calculated from the commencement of any year 
exceeds the taxable quantum at any time within such year, be liable to 
pay tax under this Act on all sales, other than those referred to in section 
15, effected on and from the date immediately following the day on which 
such gross turnover of sales first exceeds the taxable quantum. 
(3) In this Act the expression "taxable quantum" means,— 
(a) in relation to any dealer who imports for sale any goods, 
other than those specified in Schedule IV, into West Bengal, 
20,000 rupees; or 
(b) in relation to any dealer who makes sales, referred to in 
sub-clause (c) of clause (230) of section 2, of video cassette 
tapes, 25,000 rupees; or 
Ben. Act VI 
of 1941. 
West Ben. 
Act IV of 
1954. 
West Ben. 
Act XI of 
1974 .  
458 
The West Bengal Sales Tax Act, 1994. 
XLIX of 1994.] 
(Chapter 111.—Incidence and levy of tax and rate 
of tax.—Section 10.) 
Ben. Act VI 
of 1941. 
(c) in relation to any dealer who manufactures or produCes any 
goods, other than those specified in Schedule IV and cooked 
foods, for sale, 50,000 rupees; or 
(d) in relation to any dealer who manufactures or produces 
cooked foods for sale, 1,00,000 rupees; or 
(e) in relation to any other dealer, 2,00,000 rupees. 
(4) Every dealer who has become liable to pay tax under sub-
section (I) or sub-section (2) shall continue to be so liable until the expiry 
of three consecutive years, during each of which his gross turnover of 
sales has failed to exceed the taxable quantum, and such further period 
after the date of such expiry as may be prescribed, and on the expiry 
of this later period his liability to pay tax under sub-section (1) or 
sub-section (2) shall cease. 
Explanation.—For the purposes of sub-section (4), in computing the 
period of three consecutive years in respect of a dealer who has become 
liable to pay tax under sub-section (1), the year or years which expired 
before the appointed day during which or each of which the gross turnover 
failed to exceed the taxable quantum referred to in the Bengal Finance 
(Sales Tax) Act, 1941, shall be included. 
(5) Every dealer whose liability to pay tax under sub-section (1) 
or sub-section (2) has ceased under sub-section (4), shall, if his gross 
turnover of sales calculated from the commencement of any year again 
exceeds the taxable quantum at any time within such year, be liable to 
pay such tax on all sales, other than those referred to in section 15, 
effected on and from the date immediately following the day on which 
such gross turnover of sales again first exceeds the taxable quantum. 
(6) The Commissioner shall, after making such enquiry as he may 
think necessary and after giving the dealer an opportunity of being heard, 
fix the date on and from which such dealer shall become liable to pay tax 
under sub-section (2) or sub-section (5). 
10. (1) Every dealer who is not liable to pay tax under section 9, 
shall, notwithstanding anything contained in that section, be liable 
to pay tax on his turnover of sales, other than those referred to in 
section 15, of goods specified in Schedule IV with effect from the day 
on which he effects his first sale of such goods. 
(2) The State Government may, with a view to ensuring that there is 
no evasion of tax on the sale of any goods, other than those specified 
in Schedule IV, by notification specify such goods (hereinafter referred 
to as notified goods) and, with effect from the date of such notification, 
every dealer who imports into West Bengal, or manufactures or produces, 
such notified goods for sale and who is not liable to pay tax under 
section 9 shall be liable to pay tax on all sales, other than those referred 
to in section 15, of such notified goods: 
Special 
liability to 
pay tax on 
sales. 
459 
The West Bengal Sales Tax Act, 1994. 
[West Ben. Act 
(Chapter 11L—Incidence and levy of tax and rate 
of tat —Section 11.) 
Liability to 
pay tax on sales by 
casual 
trader. 
Provided that in the case of cottage industry products, the State 
Government may, by general or special order, exempt from the provisions 
of this sub-section any dealer selling such notified goods manufactured 
or produced by himself or by any member of his family. 
11. (I) Notwithstanding anything contained elsewhere in this Act, 
a casual trader shall be liable to pay tax on all his sales in West Bengal of 
goods, other than those specified in Schedule IV, brought by him into 
West Bengal from any place outside West Bengal or procured by him 
otherwise than by way of purchase from a person other than a registered 
dealer: 
Provided that no tax shall be levied on— 
(a) sales of goods declared tax-free under section 24; 
(b) sales of notified goods, tax on which is payable by him under 
sub-section (2) of section 10; 
(c) sales of goods which are effected on or after the date on 
which he becomes liable to pay tax under section 9 or sub-
section (3) of section 27 and is registered under section 26 
or section 27. 
(2) The tax payable under this section by a casual trader shall be 
levied at the rate referred to in clause (a), clause (b) or clause (d), as the 
case may be, of sub-section (I) of section 17. 
(3) The tax payable under this section shall, notwithstanding 
anything contained in section 46, be determined, collected and recovered 
in such manner and by such authority as may be prescribed and shall be 
paid by such time as may be prescribed. 
(4) If the Commissioner or any person appointed under 
sub-section (1) of section 3 to assist him is satisfied that a casual trader 
may become liable to pay tax under sub-section (1) in respect of any 
goods, he may, in order to secure payment of tax that may become due 
upon determination of tax under sub-section (3) and for reasons to be 
recorded in writing, demand from such casual trader an amount in 
advance equivalent to the amount of tax that may become due from him 
after determination, or security for an equivalent amount, after taking 
into consideration the saleable value of such goods. 
(5) The amount in advance equivalent to the amount of tax that may 
become due from a casual trader after determination after taking into 
consideration the saleable value of the goods as aforesaid shall, on demand 
under sub-section (4), be paid by him in advance and shall be adjusted 
with the amount of tax due from him; and the security, if any, for the 
equivalent amount shall, on demand, be furnished by him, and shall be 
refunded to him, in such manner and on such terms and conditions as 
may be prescribed. 
460 
The West Bengal Sales Tax Act, 1994. 
XLIX of 1994.] 
Ben. Act XI 
of I 94 I . 
(Chapter Ill.—Incidence and levy of tax and rate 
of tax.—Sections 12, 13.) 
(6) The provisions of production and inspection of accounts, registers 
and documents, seizure of accounts and entry and search of warehouse 
under section 65, section 66 or section 67, as the case may be, shall 
apply to a casual trader as and when the Commissioner requires him to 
produce accounts, registers or documents, or as and when the 
Commissioner makes any seizure of accounts from him or enters or 
searches warehouse, as the case may be. 
12. (1) Every dealer whose turnover of purchases of raw jute as 
occupier of jute-mill or shipper of jute, as the case may be, is subject to 
the levy of tax under section 3 of the Bengal Raw Jute Taxation Act, 
1941, on the day immediately before the appointed day and who would 
have continued to be liable to pay such tax on such appointed day under 
that Act had this Act not come into force, shall, in addition to his liability 
to pay tax, if any, under any other provisions of this Act, be liable to pay 
tax on all his purchases of raw jute in West Bengal with effect from the 
appointed day. 
(2) Every dealer to whom the provisions of sub-section (1) do not 
apply shall, in addition to his liability to pay tax, if any, under any other 
provisions of this Act, be liable to pay tax o

Excerpt shown. Open the full act in Lexace.

‹ Prev All West Bengal acts Next ›