The West Bengal Value Added Tax Act, 2003

• Registered No,,WB/SC-247 
• 
No. WB(Part-III)/2004/SAR-12 
°Math • 
Extraordinary 
Published by Authority 
atttt 
Sr 
WLrye 
PAUSA 
	 MONDAY, DECEMBER 27, 2004 	 [SAKA 1926 
PART HI—Acts of the West Bengal Legislature. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 	 • 
NOTIFICATION 
No. 1872-L.-27th December, 2004.—The following Act of the West Bengal Legislature, having been assented 
to by the President of India, is hereby published for general information:— 
West Bengal Act XXXVII of 2003 
THE WEST BENGAL VALUE ADDED TAX ACT, 2003. 
I 
	
CONTENTS 
CHAPTER I 
Preliminary 	 • 
Section 
1. Short title, extent and commencement. 	 • • 
2. Definitions. 
CHAPTER II 
Taxing Authorities, Appellate and Revisional Board and Bureau 
3. Commissioner. 
4. Special Commissioner. 
5. 'Additional Commissioner. 
6. Other persons appointed to assist the Commissioner. 
7. Appellate and RevisiOnal Board. 
8. Bureail of Invest/0ml" 
9. Persons appointed under the Act to be deeined to be public servants.. A 
. 4.a. 	 • CV s 
THE KOLKATA GAZE1 1E, EXTRAORDINARY, DECEMBER 27, 2004 
I 	 The West Bengal Value Added Tax Act, 2003. 
CHAPTER III 
Incidence and levy of tax 
Section 
10. Incidence of tax. 
11. Incidence of tax on purchase of raw jute. 
12. Contingent liability to pay tax on purchase. 
13. Liability to pay tax on other purchases. 
14. Liability to pay tax on the transfer of property in goods involved in the execution 
of works contract. 
15. Liability of a Oksiial dealer to pay tax. 
16. Levy of tax on sales. 
17. Levy of tax on turnover of purchases. 
18. Levy of tax on contractual transfer price. 
19. Power of the State Government to fix rates of tax on sale of goods specified iii. 
Schedule 'ID'. 
20. Power of the State Government to amend Schedules. 
21. Tax-free sale of goods. 
22. Input tax credit or rebating of input tax by a.registered dealer. 
CHAPTER IV 
Registration of dealer, enrolment of transporter, 
carrier or transporting agent, issue of provisional 
certificate and demand of security, etc. 
23. Bar to carry on business as a dealer without being registered. 
24. Registration of a dealer. 
25. Enrolment of transporters, carriers or transporting agents. 
26. Security to be furnished by the dealer, transporter, carrier or transporting agents 
in certain cases. 
27. Amendmept of certificate of registration. 
28. Suspension of certificate of registration. 
29. Cancellation of certificate of registration. 
30. Issue of provisional certificate and imposition of penalty for committimfraud or 
breach of terms and conditions for issuing such certificate. - 
ww • 
CHAPTER V • • 
Payment of tax, interest, penalty, furnising of returns, and 
deduction of amount at source towards payment of tax, etc. 
31. Payment of tax. 
32. Furnishing of return. 
33. hilltrest for non-payment or delayed payment of net tax or amount of tax 
.compounded. 
34. Interest for non-payment Dr delayed payment of assessed tax. 
35. Exemption from payment of interest. 
36. Interest payable by Commissioner. 
37. ,Rounding off of tax payable for calculation of interest. 
38. Rounding off of amount of tax or penalty. 
39. Collection of tax only by dealers liable to pay tax: 
40. Deduction at source from payment to a dealer agkititt execution of works 
contrast. 
51* - y9•••1 	 ti . 
PART III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 
The West Bengal Value Added Tax Act, 2003. 
CHAPTER VI 
Scrutiny and verification of returns furnished by, and audit of 
accounts and other documents maintained by, the dealer. 
Section 
41. Scrutiny of returns. 
42. Verification of returns. 
43. Audit of accounts. 
44. Credit and debit notes. 
.5tHisit CHAPTER VII 
Provisional asseasment and assessment upon hearing 
and determination of interest. 
*Provisional assessment. 
46. 'Assessment, imposition of penalty for concealment of turnover after giving 
notice to the registered dealer. 
47. Assessment as per return. 
48. Assessment of tax payable by dealers other than registered dealers. 
49. Limitation for assessment. 
50. Determination of interest. 	 ti 
51. Rectification of mistake in determination of inter4t. 
52. Assessment without prejudice to prosecution for any offence. 
53. Assessment after partition of Hindu Undivided*BaNly or dissolution of firm and 
tax payable by a deceased dealer. 
hAPTER VIII 
Recovery of tax, penalty and interest and refund 
54. Certain transfers of immovable property by a dealer to be void. 
55. -Recovery of tax, penalty and interest, appointment of Tax Recovery Officer, etc: 
56." Tax Rdcovery Officer to whom certificates to be forwarded. 
57. Ainendment of certificates for tax recovery. 
58. Validity of certi*tes for tax recovery. 
59. Transmission of certificates for tax recovery to collector in certain cases. 
60. Special mode of recovery of tax, penalty and interest by Commissioner. 
61. Refund to certain class of persons. 
62. Refund of tax etc. paid in excess. 
CHAPTER IX 
Maintenance of accounts etc. by a dealer 
63. Maintenance of accounts, records, etc. 
64. Compulsory issue of tax,invoice, cash meino or bill. 
65. Imposition of penalty for failure to issue tax invoice, cash memo or bill. 
(iv) 	
THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 	 [PART III 
The West Bengal Value Added Tax Act, 2003. 
CHAPTER X 
Production, inspection, search and seizure of accounts of a dealer 
or person and sealing of any place, room and almirah, etc. 
Section 
66. Production and inspection of accounts, registers and documents. 
67. Seizure of dealer's accounts. 
68. Entry and search of place of business or any other place. 
69. Sealing of any place or almirah etc. 
CHAPTER XI 
Maintenance of accounts by transporter, carrier or transporting 
agent and inspection, search and seizure of such accounts. 
70. Maintenance of accounts by transporter, carrier or transporting agent, and 
inspection. 
71. Entry into the place of, and search and seizure of accounts of, a transporter etc. 
72. Power of the Commissioner to stop delivery of goods and seizure of such goods. 
CHAPTER XII 
Measures to regulate transport of goods; check posts; 
seizure of goods; imposition of penalty; disposal of 
seized goods, etc. 
73. Restriction on movement of goods. 
74. Interception, detention and search of road vehicles and search of warehouse, etc. 
75. Stock of goods stored in undisclosed warehouse in contravention of section 73. 
76. Seizure of goods. 
77. Penalty for transporting goods into West Bengal in contravention of section 73 
or section 81. 
78. Penalty on transporter for contravention of the provisions of sub-section (4) of 
section 76. 
79. Penalty for contravention of provisions of section 73 when goods transported are 
not available. 
80. Regulatory measures for transport of goods through West Bengal. 
81. Measures to prevent evasion of tax on sales within West Bengal. 
82. Exemption from operation of provisions of section 80 and section 81. 
83. Setting up of check posts. 
CHAPTER XIII 
Appeal, revision, review, power of taking evidence on oath and reference 
84. Appeal against assessment. 
85. Suo motu revision by Commissioner. 
86. Revision by Commissioner upon application. 
87. Revision by Appellate and Revisional Board. 
88. Review of an order. 
89. Appeal, review or revision in certain cases . 
90. Reasonable opportunity to be given to the person likely to be adversely affected. 
91. Power of taking evidence on oath. 
92. Reference to the Tribunal. 
PART IIIl 	 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 	 (v) 
The West Bengal Value Added Tax Act, 2003. 
CHAPTER XIV 
Offences and penalties, special provision for liability to 
prosecution and compounding of offences. 
Section 
93. Offences and penalties. 
94. Special provision for liability to prosecution. 
95. Compounding of offences. 
96. Compounding of penalty that may be imposed under section 106. 
CHAPTER XV 
Miscellaneous 
97. Indemnity of Government servant. 
98. Returns etc. to be confidential. 
99. Clearance certificate. 
100. Power to call for information or statement from bank, post office, railway, etc. 
101. Statement to be furnished by dealer, transporter, owner or lessee of warehouse, 
etc. 
102. Information to be furnished by dealers regarding changes of business. 
103. Statements, accounts or declarations to be furnished by dealers. 
104. Additional information to be furnished by dealers. 
105. Information to be furnished by dealers in respect of transfer of goods otherwise 
than by way of sale. 
106. Penalty for furnishing incorrect information under section 105. 
107. Transfer of business by registered dealer. 
108. Partial transfer of business by a registered dealer. 
109. Bar to proceedings in Civil Court. 
110. Manner of payment of tax, penalty, interest, etc. 
111. Power of Commissioner to collect statistics from dealers. 
112. Power of State Government to prescribe rates of fees. 
113. Power of State Government td engage any person, firm or company to collect 
certain information. 
114. Power of State Government to make rules. 
115. Saving in relation to sales 'outside West Bengal, inter :State sales and sales in 
course of import or export. 
116. Deferment of payment of tax in respect of certain industrial units. 
117. Penalty for contravention or misuse of provisions of section 116. 
118. Measures for registered dealer holding eligibility certificate under West Bengal 
Sales Tax Act, 1994. 
119. Special provisions for way bills, rules, regulations, notifications or orders issued 
under West Bengal Sales Tax Act, 1994. 
120. Option to make payment of deferred tax at discounted rate. 
121. West Bengal Sales Tax Act, 1994 not to apply on commodities governed by the 
West Bengal Value Added Tax Act, 2003. 
122. Power to remove difficulties. 
123. Amendment of West Ben. Act XLIX of 1994. 
(vi) 	 THE KOLKATA GAZE! 1'E, EXTRAORDINARY, DECEMBER 27, 2004 	 [PART III 
The West Bengal Value Added Tax Act, 2003. 
SCHEDULES 
SCHEDULE A 	 — Goods on sale of which no tax is payable. 
SCHEDULE B 	 — List of goods taxable at 1%. 
SCHEDULE C 	 — List of goods taxable at 4%. 
SCHEDULE D 	 Goods on which tax is leviable at such rate 
as may be fixed by notification under 
section 19. 
SCHEDULE E 	 Amendment in the West Bengal Sales 
Tax Act, 1994. 
• 
PART III] 	 THE KOLKATA GAZF1 lh, EXTRAORDINARY, DECEMBER 27, 2004 
The West Bengal Value Added Tax Act, 2003. 
Short title, extent 
and commence-
ment. 
Definitions. 
West Bengal Act XXXVII of 2003 
THE WEST BENGAL VALUE ADDED TAX ACT, 2003. 
[Passed by the West Bengal Legislature.] 
[Assent of the President of India was first published in the Kolkata Gazette, 
Extraordinary, of the 27th December, 2004.] 
An Act to levy tax on sale of goods in West Bengal on the basis of value added to 
such goods at each stage of sale of such goods and on purchases of certain goods 
in West Bengal in specified circumstances and to provide for matters connected 
therewith or incidental thereto. 
WHEREAS it is expedient to provide for the levy of tax on sale of goods in West 
Bengal on the basis of value added to such goods at each stage of sale of such goods 
and on purchases of certain goods in West Bengal in specified circumstances and to 
provide for matters connected therewith or incidental thereto; 
It is hereby enacted in the Fifty-fourth Year of the Republic of India, by the 
Legislature of West Bengal, as follows:— 
CHAPTER I 
Preliminary 
1. (I) This Act may be called the West Bengal Value Added Tax Act, 2003. 
(2) It extends to the whole of West Bengal. 
(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 Sales 
Tax appointed under sub-section (1) of section 5; 
(2) "Appellate and Revisional Board" means the West Bengal Commercial 
Taxes Appellate and Revisional Board constituted under section 7; 
(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 8; 
(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; 
2 	 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 	 [PART III 
The West Bengal Value Added Tax Act, 2003. 
(Chapter 1.—Preliminary.—Section 2.) 
(6) "Capital goods" means— 
(a) machine, machinery, plant, equipment, apparatus, tools, appliances 
or electrical installation used for producing, making, extracting or 
procuring of any goods or for bringing about any change in any 
substance for the manufacture of final products, 
(b) components, spare parts and accessories of such machine, machinery, 
plant, equipment, apparatus, tools, appliances or electrical installation 
used for the purposes as stated in clause (a), 
(c) moulds and dies, 
(d) pollution control equipment, 
(e) refractory and refractory materials, 
(1) storage tank, and 
(g) tubes and pipes and fittings thereof, 
used for the purpose of manufacture of goods; 
(7) "casual dealer" means a person who, whether as principal, agent or in 
any other capacity, has occasional transaction involving buying, selling, 
supplying or distributing goods in the State, whether for cash or for 
deferred payment, or for commission, remuneration or other valuable 
consideration and includes, whether he has fixed place of business in 
West Bengal or not,— 
(a) a transporter as defined in clause (52) who, while carrying any 
goods in his goods vehicle as defined in clause (16), fails to disclose 
the name and address of the consignor or consignee 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, or 
(b) an owner or lessee of a warehouse who fails to disclose the name 
and address of the owner of any goods stored at his warehouse or 
fails to satisfy the Commissioner that such goods are for his personal 
use or consumption, 
and such transporter, or owner or lessee, shall be deemed to have purchased 
such goods On his own account; 
(8) "Commissioner" means the Commissioner of Sales Tax appointed Under 
sub-section (1) of section 3; 
(9) "company" means a company as defined in section 3 of the Companies I of 1956. 
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; 
(10) "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 as defined in 
clause (57), 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; 
PART III] 
	
THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 	 3 
The West Bengal Value Added Tax Act, 2003. 
(Chapter 11:—Preliminary.—Section 2.) 
(11) "dealer" means any person who carries on the business of selling or 
purchasing goods in West Bengal or any person making sales under 
section 14, 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 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, 
(c) a co-operative society, club or any association which sells goods 
to its members, 
(d) 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; 
(12) "digital signature" means authentication of any electronic record by a 
person by means of an electronic method or procedure in accordance with 
the provisions of section 3 of the Information Technology Act, 2000; 21 of 2000. 
(13) "director", in relation to a company, includes any person occupying the 
postition of director, by whatever name called; 
(14) "electronic record" means data, record or data generated, image or sound 
stored, received or sent in an electronic form or micro film or computer 
generated micro fiche; 
(15) "goods" includes all kinds of movable property other than— 
(a) actionable claims, stocks, shares or securities, 
(b) country liquor, 
(c) foreign liquor, whether made in India or not, including brandy, 
whisky, vodka, gin, rum, liqueur, cordials, bitters and wines, or a 
mixture thereof, beer, ale, porter, cider, perry, and other similar 
potable fermented liquors, 
(d) lottery tickets, 
(e) motor spirit having a flashing point below 24.4 degree celsius, 
required for use as fuel in aircraft, 
(0 motor spirit having a flashing point at or above 24.4 degree celsius, 
required for use as fuel in aircraft, 
(g) motor spirit, excluding motor spirit referred to in item (e) and 
item (f), having a flashing point at or above 24.4 degree celsius, 
and 
(h) motor spirit of any other kind; 
(16) "goods vehicle" means any motor vehicle as defined in clause (28) of 
section 2 of the Motor Vehicles Act, 1988, constructed or adapted for 59 of 1988. 
use for transportation of goods or any motor vehicle not so constructed 
or adapted when used for the transportation of goods, and includes a 
trailer attached to such vehicle and any means of transportation including 
an animal to carry goods from one point to another point; 
(17) "Government" means the Central Government, the Government of any 
State or the Government of any Union Territory; 
4 	 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 	 [PART III 
The West Bengal Value Added Tax Act, 2003. 
(Chapter 1,—Preliminary.—Section 2.) 
(18) "input tax", in relation to any period, means the amount of tax,— 
(a) separately realised or realisable by a registered dealer from a 
registered dealer in respect of purchases made by the latter dealer 
in West Bengal of taxable goods, other than such taxable goods as 
may be prescribed, required directly in connection with his business, 
or 
(b) paid or payable by a dealer (not being a shipper of jute) under 
section 11 or section 12 or section 13; 
(19) "input tax credit" or "input tax rebate", in relation to any period, means 
the setting off of the amount of input tax, or part thereof, by a registered 
dealer against the amount of his output tax; 
(20) "interest due" means the amount of interest which remains unpaid after 
the expiry of the date specified in the notice of demand issued in this 
behalf under this Act or the rules made thereunder; 
(21) "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 63 of 1948. 
manufacture of jute products; 
(22) "manufacture", with all its grammatical variations and cognate expressions, 
means producing, making, extracting or processing any goods and includes 
printing and raising of natural resources like minerals, coal etc.; 
(23) "net tax", in relation to any period, means— 
(a) in case of a registered dealer, the amount of output tax in excess 
of the input tax credit claimed by such registered dealer in accordance 
with the provisions of this Act and the rules made thereunder, 
(b) in case of any dealer other than a registered dealer, the amount of 
output tax; 
(24) "notification" means a notification published in the Official Gazette; 
(25) "occupier of a jute-mill" means the person who has ultimate control over 
the affairs of the jute-mill; 
(26) "output tax", in relation to any poriod, means the aggregate amount of 
tax payable by a dealer liable to pay tax under section 10, section 11, 
section 12, section 13, sub-section (3) of section 14, or sub-section (3) 
of section 24, or sub-section (3) of section 30, in respect of any sale, or 
purchase, of goods made by him in West Bengal; 
(27) "partnership", "partner" and "firm" shall have the meanings respectively 
assigned to them in the Indian‘Partnership Act, 1932; 	 9 of 1932. 
(28) "penalty dues" means the penalty found to be unpaid after the expiry of 
the date specified in the notice of demand; 
(29) "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 
place where the dealer processes, produces or manufactures goods and 
any warehouse of such dealer; 
(30) "prescribed" means prescribed by rules made under this Act; 
(31) "principal officer", in relation to a company, means the secretary, manager, 
director or managing director of such company; 
(32) "provisional certificate" means the certificate issued to a person under 
sub-section (1) of section 30; 
(33) "provisional dealer" means a person— 
(a) who is not liable to be registered, or who is not registered, under 
the Act, and 
(b) who intends to set up an industrial unit in West Bengal for 
manufacture of taxable goods for sale in West Bengal, and 
(c) who has been issued a provisional certificate under sub-section (1) 
of section 30; 
PART III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 	 5 
The West Bengal Value Added Tax Act, 2003. 
(Chapter L—Preliminary.—Section 2.) 
(34) "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; 
(35) "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, commission or commercial rebates granted at the time 
of, or before delivery of, such goods but including cost of freight or 
delivery or the cost of installation, insurance charges, or any sum charged 
for anything done by the seller in respect of the goods at the time of, or 
before, delivery thereof, other than interest, if separately charged; 
(36) "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; 
(37) "rules" means the rules made under this Act; 
(38) "registered" means registered under section 24; 
(39) "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 L—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. 
6 	 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 	 [PART III 
The West Bengal Value Added Tax Act, 2003. 
(Chapter L.—Preliminary.—Section 2.) 
Explanation IL—The transfer of property involved in the supply or 
distribution of goods by a society (including a Co-operative Society), 
club, firm or any association to its members for cash, or for deferred 
payment or other valuable consideration, whether or not in the course of 
business, shall be deemed to be a sale for the purpose of this Act; 
(40) "sale in West Bengal", when used with respect to a sale made by a dealer, 
includes a sale in the course of inter-State trade or commerce; 
(41) "sale price" means the amount payable to a dealer as valuable consideration 
for the sale, other than the sale referred to in section 14, of any goods 
and includes— 
(a) any sum charged for anything done by the dealer in respect of such 
goods at the time of, or before, delivery of such goods, 
(b) any sum charged for delivery, distribution, installation or insurance, 
by such dealer at the time of, or before, delivery of such goods, 
(c) any tax, duty or charges levied or leviable (other than the tax 
charged separately under this Act and cess levied under the West 
Bengal Transport Infrastructure Development Fund Act, 2002) in 
respect of such goods, 
but does not include any sum allowed as cash discount, commission or 
other commercial rebate on the value of such goods at the time of, or 
before, the delivery of such goods; 
Explanation.—For the purpose of this clause, the expression "sale 
price" shall exclude any tax including the tax referred to in section 12 or 
section 13 separately realised or realisable from a dealer by another 
dealer in respect of purchases made by him directly in connection with 
his business; 
(42) "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; 
(43) "Special Commissioner" means a Special Commissioner appointed under 
sub-section (1) of section 4; 
(44) "State Government" means the Government of West Bengal; 
(45) "tax" means the tax payable under this Act; 
(46) "tax due" means the amount of tax which remains unpaid after the expiry 
of the date specified in the notice of demand issued in this behalf under 
this Act or the rules made thereunder; 
(47) "taxable goods" means goods other than those specified in Schedule A; 
(48) "tax invoice" means an invoice in such form and containing such particulars 
as may be prescribed; 
(49) "tax payable" means tax payable under this Act on sales or purchases 
effected by a dealer or casual dealer but does not include tax due as 
defined in clause (46); 
(50) "tax period" means such period as may be notified by the State Government 
in this behalf; 
(51) "Tax Recovery Office?' means a Tax Recovery Officer appointed by the 
State Government under sub-section (4) of section 55; 
(52) "transporter, carrier or transporting agent" means a person who carries 
on the business of transporting goods on account of any other person into, 
or outside, or within, West Bengal. 
West Ben. Act 
XXI 2002. 
PART III] 
	
THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 	 7 
The West Bengal Value Added Tax Act, 2003. 
(Chapter 1.—Preliminary.—Section 2.) 
Explanation.—For the purpose of this Act, "transporting agent" shall 
also include a clearing and handling agent; 
(53) "Tribunal" means the West Bengal Taxation Tribunal established under West Ben. Act 
section 3 of the West Bengal Taxation Tribunal Act, 1987; 	 VIII of 1987.  
(54) "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 by any means of transit, 
(c) in case of any dealer liable to pay tax under section 12 or section 13, 
the aggregate of the purchase prices or parts of purchase prices 
payable by such dealer in respect of the goods prescribed under that 
section, purchased by him during such period for use of such goods 
in West Bengal for the purpose of carrying on his business, after 
deducting the amounts, if any, refunded to the seller during such 
period in respect of any such goods purchased but returned to the 
seller within three months of such purchase; 
(55) "turnover of sales", in relation to any period, means the aggregate of the 
sale-prices or parts of sale-prices received or receivable by a dealer in 
respect of sales of goods made during such period after deducting therefrom 
the amounts, if any, refunded by the dealer in respect of any such goods 
returned or rejected by the purchaser within three months from date of 
delivery of such goods; 
(56) "warehouse" means any enclosure, building or place where a dealer or 
a person keeps stocks of goods, and includes a vessel, vehicle or godown; 
(57) "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 property, 
(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, treating or adapting any goods; 
(58) "year" means the year commencing on the first day of April and ending 
on the last day of March. 
8 	 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 	 [PART III 
The West Bengal Value Added Tax Act, 2003. 
(Chapter IL—Taxing Authorities, Appellate and Revisional 
Board and Bureau.—Sections 3, 4.) 
CHAPTER II 
Taxing Authorities, Appellate and Revisional Board and Bureau 
Commissioner. 3. (1) For carrying out the purposes of this Act, the State Government may 
appoint a person to be the Commissioner of Sales Tax. 
(2) The Commissioner 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. 
Special Commis-
sioner. 
(3) The Commissioner may— 
(a) withdraw to himself from a Special Commissioner, or an Additional 
Commissioner, or any person appointed under section 6 any case or 
matter which the Special Commissioner or the Additional Commissioner 
or such person is competent to deal with in exercise or performance of 
the powers or duties specified under sub-section (2) of section 4 or sub-
section (2) of section 5 or sub-section (2) of section 6 respectively; or 
(b) transfer any case or matter from a Special Commissioner competent 
to deal with the same to another Special Commissioner so competent; or 
(c) transfer any case or matter from an Additional Commissioner competent 
to deal with the same to another Additonal Commissioner so competent; 
or 
(d) transfer any case or matter from any person appointed under section 6 
competent to deal with the same to another person appointed under that 
section so competent. 
(4) Subject to such restrictions and conditions as may be prescribed, the 
Commissioner may, by an order in writing, delegate any of his powers under this Act 
except those under sub-section (13) of section 93. 
(5) Any person appointed as the Commissioner under the West Bengal Sales Tax 
Act, 1994, and continuing in office as such immediately before the appointed 
day, shall, on and from the appointed day, be deemed to have been appointed under 
this Act and shall continue in office as such till such person ceases to be the 
Commissioner. 
4. (1) The State Government may appoint one or more persons to be the Special 
Commissioners of Sales Tax. 
(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) Any person appointed as the Special Commissioner under the West Bengal 
Sales Tax Act, 1994, and continuing in office as such immediately before the appointed 
day, shall, on and from the appointed day, be deemed to have been appointed under 
this Act and shall continue in office as such till such person ceases to be the Special 
Commissioner. 
West Ben. Act 
XLIX of 1994. 
PART HI] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 	 9 
The West Bengal Value Added Tax Act, 2003. 
(Chapter IL—Taxing Authorities, Appellate and Revisional 
Board and Bureau.—Sections 5-7.) 
Additional 
Commissioner. 
Other persons 
appointed to assist 
the Commissioner. 
Appellate and 
Revisional Board 
5. (1) The State Government may appoint one or more persons to be Additional 
Commissioners of Sales Tax, 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) Any person appointed as the Additional Commissioner under the West Bengal 
Sales Tax Act, 1994, and continuing in office as such immediately before the appointed 
day, shall, on and from the appointed day, be deemed to have been appointed under 
this Act and shall continue in office as such till such person ceases to be the Additional 
Commissioner. 
6. (I) The State Government may appoint such other persons to assist the 
Commissioner as it thinks fit and may specify the area or areas over which such 
persons shall exercise jurisdiction. 
(2) The persons appointed under sub-section (1) shall exercise such powers as may 
be conferred or prescribed by this Act or delegated to them in writing by the 
Commissioner under sub-section (4) of section 3. 
(3) Any person appointed to assist the Commissioner, under the West Bengal 
Sales Tax Act, 1994, and continuing in office as such immediately before the appointed 
day, shall, on and from the appointed day, be deemed to have been appointed under 
this Act and shall continue in office as such till such person ceases to be the person 
appointed to assist the Commissioner. 
7. (I) The State Government may constitute a West Bengal Sales Tax Appellate 
and Revisional Board for discharging the functions as referred to in section 87. 
(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 members 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. 
(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 
West Ben. Act 
XLIX of 1994. 
10 	 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 	 [PART III 
The West Bengal Value Added Taxs Act, 2003. 
(Chapter IL—Taxing Authorities, Appellate and Revisional 
Board and Bureau.—Section 8.) 
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. 
(8) The Appellate and Revisional Board shall have the power to award costs in 
any matter decided by it for such amount as it may consider reasonably justified in 
the facts and circumstances of the case. 
(9) The amount of cost awarded by the Appellate and Revisional Board against 
a dealer shall be recoverable from him as if it were the tax due from him under this 
Act and, in case of default by him, such dues shall be recovered as an arrear of land 
revenue: 
Provided that the provisions of section 9 and section 10 of the Bengal Public 
Demands Recovery Act, 1913, shall not apply to a proceeding for recovery of any 
cost awarded under this sub-section. 
(10) On the cost being awarded by the Appellate and Revisional Board against 
the State Government, the Commissioner shall arrange for the payment of such cost. 
(11) The President or any member of the West Bengal Commercial Taxes Appellate 
and Revisional Board appointed under West Bengal Sales Tax Act, 1994, and continuing 
in office as such immediately before the appointed day, shall, on and from the 
appointed day, be deemed to have been appointed as the President or the member of 
the Appellate and Revisional Board under this Act and shall continue in office as such 
till he ceases to be such President or member. 
West Ben. Act III 
of 1913. 
West Ben. Act 
XLIX of 1994. 
Bureau of 
Investigation. . 8. (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 a Special Commissioner or an Additional 
Commissioner (hereinafter 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 so 
connected therewith and send a report in respect thereof to the Commissioner. 
(4) The Bureau may, for the purpose of carrying out any investigation or inqury 
under sub-section (3), exercise all the powers under section 66, section 67, section 
68, section 69, section 70, section 74, section 76, section 78, section 79, section 80 
and section 81. 
PART 
	
THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 	 11 
The West Bengal Value Added Tax Act, 2003. 
(Chapter IL—Taxing Authorities, Appellate and Revisional 
Board and Bureau.—Section 9.) 
(5) 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 and such accounts, registers or documents shall be retained 
by the Commissioner for further period, if necessary, subject to the provisions of 
section 67. 
(6) The Bureau may, with the prior approval of the Commissioner, require any 
person appointed under sub-section (1) of section 6 to assist the Commissioner to 
transfer to it any accounts, registers or documents seized by him from any dealer or 
person under section 67 and, on such transfer, such accounts, registers or documents 
shall, subject to the provisions of that section, be retained by the Bureau for carrying 
out the purposes referred to in sub-section (3) and sub-section (7). 
(7) 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. 
(8) 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. 
(9) The Bureau shall have, for carrying out the purposes of this Act, the same 
powers as are referred to in section 91. 
(10) 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 6 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. 
(11) Notwithstanding anything contained in sub-section (1) of section 6, the 
Special Officer and the other persons appointed in the Bureau shall have jurisdiction 
over the whole of West Bengal. 
(12) The Bureau of Investigation constituted under the West Bengal Sales Tax 
Act, 1994, and continuing to have jurisdiction and powers under that Act immediately 
before the appointed day, shall, on and from the appointed day, be deemed to have 
been constituted, and shall have jurisdiction and powers under this Act, and the Special 
Officer, and other persons appointed under sub-section

Excerpt shown. Open the full act in Lexace.

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