In exercise of the
powers conferred by sub-sections (3), (4) and (5) of section 13 of the Central
Sales Tax Act, 1956 (74 of 1956), and in supersession of the Central Sales Tax
(West Bengal) Rules, 1957, as subsequently amended, the Governor is pleased
hereby to make the following rules, namely: (1) These rules may be
called the Central Sales Tax (West Bengal) Rules, 1958. (2) They shall come into
force with effect from the 1st October, 1958. In these rules unless
there is anything repugnant in the subject or context,- (a)
the Act means Central Sales Tax Act,
1956. (b)
The word "Agent" shall have
the same meaning as has been assigned to it in [1][the
West Bengal Sales Tax Rules, 1995] [2][or
in the West Bengal Value Added Tax Rules, 2005]; [3][(c) Form C, Form D,
Form E-I, Form E-II, [4][Form
F and Form H] mean, respectively, Form C, Form D, Form E-I, Form E-II. [5][Form
F and Form H] prescribed under the Central Sales Tax (Registration and
Turnover) Rules, 1957, as amended.] (1) Every dealer
registered under this Act shall keep and maintain a true and correct account of
his sales and purchases in the course of inter-State trade or commerce showing
the following particulars in respect of each transaction, namely: (a) the name and address
of the consignor and the consignee, in the former case, if he is a person other
than the seller, and in the latter if he is a person other than the purchaser; (b) the name and address
of the purchaser or the seller, as the case may be; (c) the description and
quantity or weight of the goods; (d) the value of each
transaction; (e) the names of the
despatching and receiving railway or steamer-stations or the air booking offices
or sea ports; (f) the number of the
railway receipt or bill of lading or air consignment note and invoice number
with date; and (g) any other information
which has a bearing on the liability of the transaction to tax under the Act. (2) If the assessing
authority considers that the accounts maintained are not sufficiently clear and
intelligible to enable him to make a proper check of the returns filed by the
dealer, he may require such dealer, by a notice in writing, to keep such
accounts or registers in such manner as he may consider necessary. (3) [6][The dealers who are
principals in this State shall maintain and produce the following accounts and
documents in support of their claim for exemption in respect of sales through
agents in other States, namely:- (a) name and full address
of the agent, to whom goods consigned; (b) copy of the
authorisation sent to the non-resident agent for the sale of goods to be
furnished simultaneously to the assessing officer concerned; (c) description of goods
so despatched for sale on each occasion and their quantity and value to be
furnished along with the copy of the authorisation mentioned in item (b) above; (d) written contract, if
any, entered into between the principal and the agent; (e) copies of bills
issued by the agents to purchasers in the other States; (f) accounts rendered by
the agents to the principal from time to time showing the gross amount of the
bills and deductions on account of commission and incidental charges; (g) ledger extract of the
agent, maintained for each of the principals separately, duly signed by such
agent; (h) copy of railway
receipt or lorry receipt, under which the goods were despatched to other
States; and (i) date and mode of the
remittance of the amount to the principal.] (4) [7][The goods of each
principal of a State shall always be kept as an identifiable entity, until it
is actually sold by the out of State Agent.] [8][(1) A security
referred to in sub-section (2A) or sub-section (3A) or sub-section (3C) of
section 7 shall be furnished in cash or in such post office certificates as may
be in force at the time of furnishing such security or in a surety bond, if the
authority demanding the security so permits. (2)
A dealer shall, on demand, make up the
deficiency referred to in sub-section (3E) of section 7, within 30 days from
the date of service of demand notice.- (a) in a case covered by
clause (a) of sub-section (3D) of section 7, on payment in cash of the amount
by which the security furnished is rendered insufficient; (b) in a case covered by
clause (b) of sub-section (3D) of section 7 upon furnishing fresh security
under sub-section (3A) of section 7.] [9][(1) A declaration
referred to in clause (a) of sub-section (4) of section 8 of the Act shall not
be given or accepted by a dealer except in Form C obtained, on an application,- [10][(a) in relation to
goods under the West Bengal Sales Tax Act, 1994, from the appropriate assessing
authority as referred to in clause (c) of sub-rule (1) of rule 2, or the
authority referred to in rule 90, of the West Bengal Sales Tax Rules, 1995, or
such other authority as the Commissioner may, by order in writing, authorise
under rule 4A;] [11][(b) in relation to
goods under the West Bengal Value Added Tax Act, 2003, from the appropriate
assessing authority as referred to in clause (c) of sub-rule (1) of rule 2, or
the authority referred to in rule 30-I, of the West Bengal Value Added Tax
Rules, 2005, or such other authority as the Commissioner may, by order in
writing, authorise under rule 4A.]] [12][(2) The provisions
of rules prescribed in Chapter X of the West Bengal Sales Tax Rules, 1995, and
in Chapter VIA of the West Benal Value Added Tax Rules, 2005 shall apply,
mutatis mutandis, in the matter of application for and issue of Form C as
referred to in sub-rule (1), in respect of a dealer other than the registered
dealers selected for making application for obtaining declarations or
certificates electronically as referred to in rule 4A: Provided that a fee
of twenty-five paise shall be payable for each form and such fee shall be paid
in court-fee stamp or stamps to be affixed to such an application made by a
dealer other than a registered dealer selected for making application for
obtaining declarations or certificates electronically as referred to in rule
4A, at the time the forms are issued.] 2A. [13][Omitted] (3)
Before a purchasing dealer furnishes a
declaration to a selling dealer, the purchasing dealer [14][*
* *] shall fill in the form of declaration, make over the two portions thereof
marked "Original" and 'Duplicate' to the selling dealer and retain
the counterfoil. [15][(4) For the purposes
of sub-sections (1) and (4) of section 8 of the Act, the selling dealer, to
whom the two portions of the form of declaration are made over by the
purchasing dealer under sub-rule (3), shall produce at the time of
assessment [16][or
within such further time as the prescribed authority may permit] both the
portions marked "Duplicate" and "Original" of the
declaration [17][before
such authority] who may, at his discretion, retain the Original portion or
return both of them after getting them mutilated or defaced in such manner as
he may think fit. [18][Omitted] [19][(5) No dealer to
whom a form of declaration is issued by an authority referred to in sub-rule
(1), shall transfer the same to another person except for the purpose of
sub-section (1) of section 8 of the Act.] [20][(1) The Commissioner
under the West Bengal Value Added Tax Act, 2003, may, from amongst the
registered dealers under the Act, select such registered dealers on such
consideration as he may deem fit and proper for making application
electronically for obtaining declarations in Form C or Form F, or certificates
in Form E-I or Form E-II or Form H. (2)
The registered dealers selected under
sub-rule (1), shall be informed, in writing, about such selection by the
Commissioner and the names of the registered dealers so selected shall be
displayed in the website of the Commercial Tax
Directorate, www.wbcomtax.gov.in. (3)
A registered dealer selected under
sub-rule (1), shall not be eligible to make application under sub-rule (4) to
such authority as may be authorised by the Commissioner for obtaining
declarations in Form C or Form F, or certificates in Form E-I or Form E-II or
Form H unless he furnishes- (a) every year before
making such application in such year, one copy of the challan, referred to in
sub-rule (4), or one copy of receipt obtained on payment referred to in
sub-rule (5), of rule 43 of the West Bengal Value Added Tax Rules. 2005,
evidencing payment of rupees five hundred to such authority towards annual fee
for the issue and delivery of the declarations in Form C or Form F, or
certificates in Form E-I or Form E-II or Form H upon him by the said authority
throughout such year; and (b) any return under the
Act, or the West Bengal Sales Tax Act, 1994, or the West Bengal Value Added Tax
Act, 2003, together with the receipted challan showing payment of tax, interest
and late fee, as the case may be, payable according to such return for the
furnishing of which the prescribed date has expired. (4)
A registered dealer eligible for making
application under sub-rule (3), shall, subject to the conditions mentioned in
the provisos to this sub-rule, be allowed to make an application in Form 2B
electronically for obtaining declaration in Form C or declaration in Form F or
certificate in Form E-I or certificate in Form E-II or certificate in Form H,
respectively, by way of furnishing the required information in the said
application and to transmit information in Form 2C electronically in respect of
such declarations or certificates received on the previous occasion showing
details of stock of such declarations or certificates, if any, until he is left
out of such selection under sub-rule (1): Provided that the
registered dealer referred to in this sub-rule, shall not be allowed to make
application for the declarations in Form C or Form F, or certificates in Form
E-I or Form E-II or Form H until he has either no such declaration or
certificate in stock issued to him in the previous occasion or in stock only forty
per centum or less of the number of declarations or certificates issued to him
in the previous occasion: Provided further that
no registered dealer eligible for making application under sub-rule (3) shall
be allowed to make such application- (a) for the declaration
in Form C or certificate in Form E-I or certificate in Form E-II or certificate
in Form H, for more than once in a quarter of a year; or (b) for the declaration
in Form F, for more than once in a month, unless he furnishes satisfactory
reason for making application beyond the number of such application he is
entitled to make under this sub-rule. (5)
Where the authority referred to in
sub-rule (3) is satisfied that the application for obtaining declarations or
certificates is correct and in order and necessary information have been
furnished electronically in Form 2C by a registered dealer eligible for making
application under sub-rule (3), such authority shall issue the required number
of declarations in Form C or Form F, or certificates in Form E-I or Form E-II
or Form H, to such registered dealer and such authority shall cause delivery,
by speed post or by a courier, of the said declarations or certificates to such
dealer at his principal place of business as recorded in his certificate of
registration under the Act: Provided that where
such registered dealer has certain number of declarations or certificates in
stock, the said authority shall issue such number of declarations or
certificates as reduced by the number of declarations or certificates already
in stock. (6)
Where such registered dealer to whom
such declaration or certificate is issued refuses to take delivery of such
declaration or certificate or where such registered dealer is not available for
receipt of such declaration or certificate or where such dealer has no
existence at the principal place of business as recorded in his certificate of
registration under the Act or for any other reason where such declaration or
certificate cannot be delivered upon him, the authority referred in sub-rule
(3) shall inform him electronically about the non-delivery of such declarations
or certificates: Provided that where
such registered dealer furnishes satisfactory reason electronically regarding
such non-delivery within seven days from the receipt of the information from
the said authority in this regard and requests the said authority for delivery
of such declarations or certificates upon him, the authority referred to in
sub-rule (3) shall proceed to deliver such declarations or certificates once
again to such dealer at his principal place of business: Provided further that
where such declarations or certificates cannot be delivered to the dealer for
the second time, the authority referred to in sub-rule (3) shall proceed to
cancel such blank declarations or certificates by mutilating or defacing such
declarations or certificates and keeping the serial numbers inscribed on such
declarations or certificates intact. (7)
Where an application for declarations
in Form C or Form F, or certificates in Form E-I or Form E-II or Form H, is
made before the authority referred to in sub-rule (1) of rule 4 by a dealer
selected under this rule before the date of coming into force of the provisions
of this rule and such application is pending for disposal, or issue of the
declarations in Form C or Form F, or certificates in Form E-I or Form E-II or
Form H has been kept withheld, on the date immediately before the date of
coming into force of this rule, shall be deemed to be not lying with the said
authority, and the provisions of this rule shall be applicable in respect of
the registered dealers selected under sub-rule (1), on and from the said date
of coming into force of the provisions of this rule.] [21][(1) The Commissioner
under the West Bengal Value Added Tax Act, 2003, may, from amongst the
registered dealers under the Act, select such registered dealers on such
consideration as he may deem fit and proper, for making application
electronically for issue of all or any of the declarations or certificates as
referred to in rule 12 of the Central Sales Tax (Registration and Turnover)
Rules, 1957, and for issuing to them such declarations or certificates in
electronic form generated on the basis of information provided in the return
furnished electronically. (2)
The registered dealers selected under
sub-rule (1), shall be informed, either individually or by general notice,
about such selection by the Commissioner and the particulars of the registered
dealers so selected shall be displayed in the website of the Commercial Tax
Directorate, i.e. www.wbcomtax.nic.in. (3)
A registered dealer selected under
sub-rule (1) shall not be eligible to make application electronically under
sub-rule (4) to such authority as may be authorized by the Commissioner for the
purpose of obtaining all or any of the declarations or certificates as referred
to in sub-rule (1) electronically, unless he furnishes- (a) one copy of the
challan referred to in sub-rule (4), or one copy of receipt obtained on payment
referred to in sub-rule (5), of rule 43 of the West Bengal Value Added Tax
Rules, 2005, every year before making any such application in such year,
evidencing payment of rupees five hundred to such authority towards annual fee
for issue and delivery of the declarations electronically upon him by the said
authority throughout such year; and (b) any return under the
Act, or the West Bengal Sales Tax Act, 1994, or the West Bengal Value Added Tax
Act, 2003, together with the proof of payment of tax, interest and late fee, as
the case may be, payable according to such return for the furnishing of which
the prescribed date has expired. (4)
A registered dealer selected under
sub-rule (1), shall have to confirm electronically the particulars in respect
of the relevant declarations or certificates, to be generated on the basis of
information provided in the return furnished electronically, before issue of
such declarations or certificates and such confirmation shall be deemed to be
an application for issuance of such declarations or certificates under this
rule: Provided that a
registered dealer selected under sub-rule (1) shall not be eligible to apply
for issue of such forms of declarations or certificates under any other rule
unless the Commissioner allows the dealer to do so. (5)
The Commissioner under the West Bengal
Value Added Tax Act, 2003, may de-select any registered dealer earlier selected
under sub-rule (1) on such consideration as he may deem fit and proper and the
decision of the Commissioner in respect of such selection or de-selection of a
registered dealer, shall be final.] (1) a dealer who wishes
to pay tax at a concessional rate under clause (a) of sub-section (1) of
section 8 in respect of his sales to the Government not being a registered
dealer shall not accept a certificate referred to in clause (b) of sub-section
(4) of section 8 except in Form 'D', (2) Before the purchasing
Government furnishes a certificate to a selling dealer under sub-rule (1), all
the particulars in the form of certificate shall be filled in, sealed and
signed by the officer duly authorised by the Government in this behalf under
clause (b) of sub-section (4) of section 8 of the Act and the two portions
thereof marked "Original" and "Duplicate" shall be made
over to the selling dealer and the counterfoil shall be retained by such
officer. (3) The selling dealer
shall make use of the two portions of the certificate in Form 'D' made over to
him exactly in the manner laid down in sub-rule (4) of rule 4 in respect of
declaration of Form 'C' [22][(1) The certificate
referred to in sub-section (2) of section 6 of the Act shall not be issued or
accepted except in Form E-I or Form E-II obtained from an authority referred to
in sub-rule (1) of rule 4, on application: Provided that a fee
of two rupees and fifty paise shall be payable for each book of 25 forms or a
part thereof containing more than 10 forms, and one rupee for a part of a book
containing 10 forms or less and such fee shall be paid in court-fee stamp or
stamps to be affixed to such an application at the time the forms are issued by
a dealer other than the registered dealers selected for making application for
obtaining declarations or certificates electronically as referred to in rule
4A.] [23][(1A) The provisions,
of rules provided in Chapter X of the West Bengal Sales Tax Rules, 1995, and in
Chapter VIA of the West Bengal Value Added Tax Rules, 2005, shall apply mutatis
mutandis in the matter of application for and issue of Form E-I or Form E-II
referred to in sub-rule (1) in respect of a dealer other than the registered
dealers selected for making application for obtaining declarations or
certificates electronically as referred to in rule 4A.] (2) A
dealer who first moves the goods in the case of a sale falling under clause (a)
of section 3 of the Act, or who effects the first sale during the movement of
goods from one State to another in the case of a sale falling under clause (b)
of section 3 of the Act, shall, for the purpose of sub-section (2) of section 6
of the Act, issue certificate in Form 'E-I' to the purchasing dealer. (3)
A registered dealer purchasing the
documents of title to the goods during their movement from one State to another
and making a subsequent sale thereof to another registered dealer shall, for
the purposes of sub-section (2) of section 6 of the Act, issue certificate in
Form "E-II" to the dealer to whom he makes the subsequent sale. (4) Before
furnishing the certificate in Form 'E-I' or 'E-ll', as the case may be, the
selling dealer [24][*
* *] shall fill in all the particulars in the form, affix his signature in the
space provided, retain the counterfoil with himself and furnish the portions
marked "Original" and "Duplicate" to the purchasing
registered dealer. (5)
Notwithstanding the fact that
subsequent sales referred to in sub-rules (2) and (3) are exempt from tax under
sub-section (2) of section 6 of the Act, declaration in Form 'C shall always be
given by the purchasing dealer and accepted by the selling dealer in support of
such sales. [25][(6) For the purposes
of sub-section (2) of section 6 of the Act, the purchasing dealer to whom the
two portions of the certificate E-I or E-II are made over by the selling dealer
shall produce at the time of assessment [26][or
within such further time as the prescribed authority may permit] both the
portions marked "Duplicate" and "Original" of the
certificate in Form 'E-l and 'E-II' along with original and duplicate of
declaration in Form 'C received from the registered dealer to whom he sold the
goods, [27][before
such authority] who may, at the discretion retain the original portions of both
the certificates in Form 'E-I' or 'E-II' and the declaration in Form 'C or
return both the original and the duplicate of both after getting them mutilated
or defaced in such manner as he may think fit. [28][(7) No dealer to
whom a form of certificate is issued by an authority referred to in sub-rule
(1) of rule 4, shall issue the same to another person except for the purpose of
sub-section (2) of section 6 of the Act] [29][[30][(1)
The declaration referred to in sub-section (1) of section 6A shall not be
issued or accepted by a dealer except in Form F obtained from an authority
referred to in sub-rule (1) of rule 4, on application.] (2)
The provisions of [31][rules
provided in Chapter X of the West Bengal Sales Tax Rules, 1995] [32][and
in Chapter VIA of the West Bengal Value Added Tax Rules, 2005,] shall apply
mutatis mutandis in the matter of application for and issue of
Form-F [33][referred
to in sub-rule (1) above in respect of a dealer other than the registered
dealers selected for making application for obtaining declarations or
certificates electronically as referred to in rule 4A], in so far as they are
not inconsistent with the provisions of the Central Sales Tax Act, 1956, and
the Central Sales Tax (Registration and Turnover) Rules, 1957: [34][Provided that a fee
of [35][twenty-five
paise] shall be payable for each form and [36][such
fee shall be paid in court-fee stamp or stamps to be affixed to such an
application made by a dealer other than the registered dealers selected for
making application for obtaining declarations or certificates electronically as
referred to in rule 4A] at the time the form of forms are issued.] (3)
Before a transferee furnishes the
transferor with a declaration in Form 'F', the transferee shall fill in the
form of declaration, make over the two portions thereof marked
"Original" and "Duplicate" to the transferee and retain the
counterfoil. (4)
For the purposes of sub-section (1) of
section 6A, the transferor to whom the two portions of the form of declaration
in Form-F are made over by the transferee under sub-rule (3) shall produce at
the time of or at any time before assessment or within the extended period
before the assessing authority who may at his discretion retain the original
portion or return both of them after getting them mutilated or defaced in such
manner as he may deem fit. [37][(5) No dealer to
whom a Form F is issued by an authority referred to in sub-rule (1) of rule 4,
shall transfer the same to another person except for the purpose of sub-section
(1) of section 6A.] [38][[39][(1)
A certificate in Form H referred to in sub-rule (10) of rule 12 of the Central
Sales Tax (Registration and Turnover) Rules, 1957 shall not be issued or
accepted by a dealer except in the Form H obtained from an authority referred
to in sub-rule (1) of rule 4, on application.] (2)
The provisions of [40][the
rules provided in Chapter X of the West Bengal Sales Tax Rules, 1995] [41][and
in Chapter VIA of the West Bengal Value Added Tax Rules, 2005,] shall, mutatis
mutandis apply in the matter of application for and issue of Form 'H' [42][referred
to in sub-rule (1) above in respect of a dealer other than the registered
dealers selected for making application for obtaining declarations or
certificates electronically as referred to in rule 4A], in so far as they
are not inconsistent with the provisions of the Central Sales Tax Act, 1956 and
the Central Sales Tax (Registration and Turnover) Rules, 1957: Provided that a fee
of twenty-five paise shall be payable for each form and [43][such
fee shall be paid in court-fee stamp or stamps to be affixed to such an
application made by a dealer other than the registered dealers selected for
making application for obtaining declarations or certificates electronically as
referred to in rule 4A] at the time the form or forms are issued. (3)
Before a purchasing dealer furnishes a
certificate in From 'H' to a selling dealer, the purchasing dealer shall fill
in the form, made over the two portions thereof marked 'Original' and
'Duplicate' to the selling dealer and retain the counterfoils. (4)
For the purpose of sub-section (3) of
section 5 of the Act, the selling dealer, to whom the two portions of Form 'H'
are made over by the purchasing dealer under sub-rule (3), shall produce at the
time of assessment or within such further time as the prescribed authority may
allow both the 'Original' and 'Duplicate' portions of such certificate before
the said authority who may, at his discretion, retain the original portion or
return both of them after getting them mutilated or defaced in such manner as
it may think fit. [44][(5) No dealer to
whom a certificate in Form H is issued by an authority referred to in sub-rule
(1) of rule 4, shall transfer the same to another person except for the purpose
of sub-section (3) of section 5 of the Act.] [46][(1) Every dealer
receiving Forms 'C, 'E-I', E-ll. [47][,
'F' and 'H'] shall maintain a true and proper account of every form so received
in a register in Form 2. [48][(1A) [49][The
applicant other than the registered dealers selected for making application for
obtaining declarations or certificates electronically as referred to in rule
4A] shall furnish, in duplicate, a statement in Form 2A, duly filled in and
signed by him, in respect of declarations in Forms 'C and 'F' and certificates
in Forms 'E-I', 'E-II' and 'H' received on the previous occasion showing
details of stock of such forms or certificates, if any, and produce the
counterfoils of such forms or certificates before the authority.] (2)
All the provisions of [50][the
West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994)], and the rules
framed thereunder, including those to ensure proper use and safe custody
of [51][the
declaration Forms 9, 11, 12, 13, and 14] prescribed under the said
rules, [52][and
all the provisions of the West Bengal Value Added Tax Act, 2003 (West Ben, Act
XXXVII of 2003) and the rules framed thereunder,] shall, in so far as they are
not inconsistent with the provisions of the Central Sales Tax Act, 1956 and the
Central Sales Tax (Registration and Turnover) Rules, 1957, apply in the matter
of declarations in Forms 'C' and 'F' and certificates in Forms 'E-I', [53][E-II'
and 'H'] [54][(1) Every dealer who
is liable to pay tax under the Central Sales Tax Act, 1956 and is liable to
furnish returns under [55][the
West Bengal Sales Tax Act, 1994] 2[or in the West Bengal Value
Added Tax Act, 2003,] shall maintain a true and up to date account of sales of
goods in the course of inter-State trade and commerce, in the course of import
of the goods into or export of the goods out of, the territory of India,
including the account of transfer of goods claimed otherwise than by way of
sale, in a Central Sales Tax Account Register in Form R, which shall be bound
with serially numbered pages.] [56][(2) The Central
Sales Tax Account Register shall be totalled at least once in a month and
shall, in addition to the true account of the value of goods bought and sold by
the dealer as referred to in [57][the
West Bengal Sales Tax Act, 1994], [58][or
in the West Bengal Value Added Tax Act, 2003,] be in agreement with such
account and the basis for furnishing return and making payment of tax under
rule 3.] [59][(1) Every dealer
registered under the Act who is eligible to furnish a return annually in
accordance with the provisions of the West Bengal Sales Tax Act, 1994. [60][and/or
the West Bengal Value Added Tax Act, 2003] and the rules made there under,
shall furnish a return annually in Form I of his turnover as referred to in
rule 11 of the Central Sales Tax (Registration and Turnover) Rules, 1957. (2)
Every dealer liable to pay tax but not
registered under the Act and every dealer registered under Act who is required
to furnish return monthly in accordance with the West Bengal Sales Tax Act,
1994, [61][and/or
the West Bengal Value Added Tax Act, 2003] and the rules made thereunder, shall
furnish a return monthly in Form I of his turnover as referred to in rule 11 of
the Central Sales Tax (Registration and Turnover) Rules, 1957. [62][(2A) Every dealer
registered under the Act, other than those referred to in sub-rule (1) or
sub-rule (2) shall, in accordance with the West Bengal Sales Tax Act,
1994. [63][and/or
the West Bengal Value Added Tax Act, 2003] and the rules made thereunder,
furnish a return quarterly in form 1 in respect of his turnover as referred to
in rule 11 of the Central Sales Tax (Registration and Turnover) Rules, 1957], (3)
The return referred to in sub-rule
(1) [64][sub-rule
(2), or sub-rule (2A),] as the case may be, shall be furnished to the
appropriate assessing authority in the manner and by the date as prescribed in
the West Bengal Sales Tax Rules, 1995, [65][or
the West Bengal Value Added Tax Rules, 2005, as the case may be]. [66][(4) Every dealer,
who is required to furnish return in Form 1 for a period in terms of sub-rule
(3), shall furnish such return only after furnishing the return for the
relevant period under the West Bengal Value Added Tax Act, 2003 and the West
Bengal Sales Tax Act, 1994, as the case may be.]] [67][Notwithstanding
anything contained in rule 8, in the tax payable by a registered dealer under
the Central Sales Tax Act, 1956, shall, in respect of sales made by him from
any place of business in West Bengal in the course of inter-State trade or
commerce of goods manufactured by him in his newly set up industrial unit in
West Bengal or in the expanded portion of his existing industrial unit in West
Bengal, referred to [68][in
section 40 of the West Bengal Sales Tax Act, 1994,] [69][or
in sub-section (1) of section 118 of the West Bengal Value Added Tax Act,
2003,] be deferred in the manner, for the period, and to the extent of the
percentage of the gross value of fixed capital assets or additional fixed
capital assets, as the case may be, as prescribed in this behalf under the
State Act and the rules made thereunder: Provided that any
amount of tax payable under the Act shall not be deferred where the aggregate
of the amounts of the taxes payable under the Act [70][and
the West Bengal Sales Tax Act, 1994,] [71][or
in the West Bengal Value Added Tax Act, 2003,] exceeds the percentage of the
gross value of such fixed capital assets or additional fixed capital assets,
or [72][fifty
crore rupees,] as the case may be, or where the period in respect of which such
tax is payable expires before reaching the limit of the amount of tax to be
deferred in terms of the percentage to such gross value or the specified
amount, whichever is less: [73][Provided further
that a registered dealer who avails of the benefit of deferment of tax under
sub-section (2) of section 9 of the Central Sales Tax Act, 1956 (74 of
1956), [74][read
with sub-section (1) of section 40 of the West Bengal Sales Tax Act, 1994, or
sub-section (1) of section 118 of the West Bengal Value Added Tax Act, 2003,]
in respect of any period and whose business is discontinued or who has ceased
to be liable to pay tax under the Central Sales Tax Act, 1956 or whose
certificate of registration is cancelled during the eligible period and for
whom no loan liability equal to the amount of tax deferred for such period has
been created under sub-section (2) of section 9 of the Central Sales Tax Act,
1956, read with [75][sub-section
(10) of section 40 of the West Bengal Sales Tax Act, 1994,] [76][or
rule 174 of the West Bengal Value Added Tax Rules, 2005,] shall pay the entire
amount of tax so deferred, within fifteen days from the date of discontinuation
of business, cessation of liability to pay tax or cancellation of the
certificate of registration, whichever is earlier.]] [77][(1) Where the tax
payable by a dealer in respect of a year or part of a year is deferred under
sub-section (2) of section 9 of the Central Sales Tax Act, 1956 (74 of
1956), [78][read
with sub-section (1) of section 40 of the West Bengal Sales Tax Act, 1994, or
sub-section (1) of section 118 of the West Bengal Value Added Tax Act, 2003,]
and such dealer intends that a loan liability equal to the amount of tax so
deferred, as referred to in [79][sub-section
(10) of said section 40, [80][or
rule 174 of the West Bengal Value Added Tax Rules, 2005,] should be created for
him, he shall make an application to the authority referred to in the said
sub-section (10),] [81][or
rule 174 of the West Bengal Value Added Tax Rules, 2005,] for creation of his
loan liability till the expiry of eligible period for deferment of such amount
of tax. (2)
All the provisions of [82][rule
114, or rule 127, of the West Bengal Sales Tax Rules, 1995, [83][or
rule 174 of the West Bengal Value Added Tax Rules, 2005,] as the case may be,]
shall apply mutatis mutandis in the matter of application and for creation of
loan liability, referred to in sub-rule (1).] [84][Notwithstanding
anything contained in these rules, there shall be a remission of the amount of
tax assessed to be payable by a registered dealer on his sales of hosiery goods
of any variety or description, manufactured by him in West Bengal, effected on
or after the 1st day of June, 2002 and before the 1st day of February, 2003,
less the amount equal to one per centum of the turnover of such sales] [85][(1) Subject to other
provisions of the rule, where a dealer for any period is eligible to avail
input tax credit or input tax rebate as referred to in the West Bengal Value
Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), such input tax credit or
input tax rebate may be adjusted against the [86][tax
payable by such dealer under this Act in respect of sales of goods taxable
under the West Bengal Value Added Tax Act, 2003]. (2)
The provisions of the West Bengal Value
Added Tax Act, 2003 and the West Bengal Value Added Tax, Rules, 2005, in
respect of eligibility and determination of amount of input tax credit or input
tax rebate, shall apply mutatis mutandis in the matter of eligibility and
determination of the amount of input tax credit or input tax rebate which may
be adjusted against the tax payable under this Act. (3)
The amount of input tax credit or input
tax rebate as referred to in sub-rule (1), required to be adjusted by a dealer
against the tax payable by him under this Act for a period shall not exceed the
tax payable by such dealer for such period under this Act.] [87][(1) A dealer who is
required to submit a return for any period starting on or after the 1st day of
October, 2012, under the West Bengal Value Added Tax Act, 2003, in Form
e-Sahaj, shall, notwithstanding the provisions of rule 8, submit the return for
that period under this Act in Form e-Sahaj, as prescribed under that Act,
incorporating online process as available in the website of the Directorate of
Commercial Taxes, i.e. www.wbcomtax.gov.in. (2)
The provisions of rule 34AC of the West
Bengal Value Added Tax Rules, 2005, and rule 161A of the West Bengal Sales Tax
Rules, 1995, shall, mutatis mutandis, apply in respect of submission of the
return in Form e-Sahaj under this Act. (3)
All the Annexures to a return in Form 1
shall be deemed to have been prescribed for the purpose of a return in Form
e-Sahaj under this Act and such an Annexure shall be required to be furnished
along with a return in Form e-Sahaj wherever required. (4)
All the provisions under these rules
relating to submision of return for a return period in Form I, shall, mutatis
mutandis, be applicable in respect of submision of return for that period in
Form e-Sahaj and any reference in these rules to a return in Form 1 and the
corresponding rules shall be construed to indued a reference to Form e-Sahaj
for such purpose unless the context requires otherwise.] [88][(1) The notice to
commence assessment proceedings and the notice to communicate the demand on
assessment shall be- (a) in Form 3 and in Form
4 respectively, where such notice relates to any assessment period ended before
the 1st day of May, 1995; (b) in Form 3 and in Form
4 respectively, where such notice relates to any assessment period commenced on
or before the 1st day of May, 1995 and ended on or after such date; (c) in Form 3 and in Form
4 respectively, where such notice relates to any assessment period commenced on
or after the 1st day of May, 1995 and such notice is issued before the 1st day
of February, 2001; and (d) in Form 3A and in
Form 4A respectively, [89][where
such notice relates to any assessment under the Act, read with section 45 or
section 46 of the West Bengal Sales Tax Act, 1994, in respect of any assessment
period] commenced [90][on
or after the 1st day of May, 1995 and ending on the 31st day of March, 2005]
and such notice is issued on or after the 1st day of February, 2001] (e) [91][in Form 3V and in
Form 4V respectively, where such notices relate to any assessment under the
Act, read with section 45 or section 46 of the West Bengal Sales Tax Act, 1994
and/or read with section 46 or section 48 of the West Bengal Value Added Tax
Act, 2003, in respect of any assessment period commencing on or after 1st day
of April, 2005.] [92][(1A) Where audit
under section 43 of the West Bengal Value Added Tax Act, 2003 for any period
has been made in respect of any dealer, the computation sheet for that period
in accordance with the provisions of section 9, read with sub-section (5A) of
section 43 of the West Bengal Value Added Tax Act, 2003, shall be in Form 4V] [93][(2) Where an
assessment in respect of any period or periods of a dealer is deemed to have
been made under section 9 of the Central Sales Tax Act, 1956 [94][read
with section 11E of the Bengal Finance (Sales Tax) Act, 1941 (Ben. Act VI of
1941) or under section 46A of the West Bengal Sales Tax Act, 1994 (West Ben.
Act LIX of 1994)] [95][such
assessment in respect of any of the periods may be re-opened in the manner and
subject to the conditions prescribed under rule 54AA of the [96][Bengal
Sales Tax Rules, 1941 or [97][under
rule 181D of the West Bengal Sales Tax Rules, 1995 or under rule 61 of the West
Bengal Value Added Tax Rules, 2005, as the case may be]]].] [98][(3) Where after an
assessment referred to in sub-rule (2) a dealer discovers omission or error or
other facts resulting in short payment of tax and likes to furnish a declaration
in this regard, he shall furnish the same as far as possible in Form I referred
to in rule 8.] [99][(4) Where any amount
of tax, interest, late fee or penalty due from a dealer is modified in
consequence of an order passed on re-assessment, re-determination, appeal,
review or revision, the appropriate assessing authority shall serve upon such
dealer a notice in Form 4V intimating the modified amount of tax, interest,
late fee or penalty accordingly and where proceedings for the recovery of such
due amount have already been commenced under section 9 of the Act, read with
section 55 of the West Bengal Value Added Tax Act, 2003, or section 52 of the
West Bengal Sales Tax Act, 1994, or both, the appropriate assessing authority
shall send a copy of the aforesaid notice to the Certificate Officer or the Tax
Recovery Officer, as the case may be.] [100][Omitted] [101][[102][(1)
An appeal under sub-section (3H) of section 7- (a) from an order of a
Commercial Tax Officer or Sales Tax Officer shall lie to the Deputy
Commissioner or Joint Commissioner having jurisdiction, (b) from an order of a
Deputy Commissioner shall lie to the Joint Commissioner or Senior Joint
Commissioner having jurisdiction, (c) from an order of a Joint
Commissioner shall lie to the Senior Joint Commissioner having jurisdiction,
and (d) from an order of a
Senior Joint Commissioner shall lie to the Additional Commissioner] (2)
No appeal under sub-section (3H) of
section 7 shall be entertained unless it is presented by the person aggrieved
within thirty days of service on him of the order against which the appeal is
filed and unless the security demanded is furnished: Provided that the
appellate authority may, for sufficient cause, permit such person to present
the appeal- (a) after the expiry of
the said period of thirty days; or (b) without furnishing
the whole or any part of such security. [103][(3) A memorandum of
appeal shall be in Form 4VA as available in the website of the Directorate of
Commercial Taxes, West Bengal, i.e. www.wbcomtax.gov.in and shall be
presented to the appellate authority referred to in sub-rule (1) in the manner
prescribed in rule 144 of the West Bengal Value Added Tax Rules, 2005.] (4)
The memorandum of appeal- (i) shall contain the
following particulars, namely: (a) the date of the order
appealed against; (b) the name and
designation of the officer who passed the order; (c) the grounds of
appeal, briefly but clearly set out; (d) the date of the
receipt of the notice issued under sub-section.....of section.......in respect
of the order appealed against; (e) the amount of
security demanded and the amount of the security disputed: (ii) shall be accompanied
by a [104][***]
copy of the order appealed against; (iii) shall be endorsed by
the appellant or by an agent authorised in writing in this behalf by the
appellant, as follows:- (a) that the amount of
the security demanded has been paid; (b) that the amount of
the security has not been paid or paid in part as permitted by the appellate
authority to do so; (c) that to the best of
his knowledge and belief the facts set out in the memorandum are true; (iv) shall be signed by
the appellant or by an agent authorised in writing in this behalf by the
appellant and shall be accompanied by a fee, in court-fee stamps, of five per
cent of the amount of the security disputed, subject to a minimum of
twenty-five rupees and maximum of one hundred rupees. (4a) [105][*
* *] (5) [106][***] (6)
If an appellant fails to comply with
the requirements either of clause (iii) or (iv) of sub-rule (4), the appeal
shall be summarily rejected, and it may be so rejected if he fails to comply
with the requirements of clause (i) or clause (ii) of that sub-rule after
giving the appellant such opportunity as the appellate authority thinks fit to
amend the memorandum of appeal so as to bring it into conformity with such
requirements. (7)
If the appellate authority does not
reject the appeal summarily, he shall fix a date for hearing the appellant or
his agent. (8)
Before any order is passed in appeal,
which is likely to affect any person adversely, the appellate authority shall
send to the appellant a notice, fixing and stating a place and time, ordinarily
not earlier than fifteen days from the date of such notice, for hearing any
representation which such person may wish to make. (9)
In disposing of an appeal, the appellate
authority may- (a) confirm, reduce,
enhance or annul the demand, or (b) set aside the order
appealed against with direction to make a fresh demand for security after such
further enquiry as may be directed. (10)
After an appeal is finally heard and disposed of, the appellate authority shall
intimate the appellant the results thereof ordinarily within twenty days from
the date of order. (11)
The appellate authority may, before finally disposing of the appeal, make such
enquiry or cause such enquiry to be made by such officer as it may think fit. (12)
A copy of any order passed upon appeal shall be sent to the officer whose order
forms the subject-matter of the appeal proceedings. [107][(1) A memorandum of
appeal or an application for revision or review in respect of, or arising out
of, an order of assessment under section 9, read with section 45 or section 46
of the West Bengal Sales Tax Act, 1994, or section 46 or section 48 of the West
Bengal Value Added Tax Act, 2003, or both, shall be in Form 4VA as available in
the website of the Directorate of Commercial Taxes, West Bengal,
i.e. www.wbcomtax.gov.in and shall be presented to the appropriate
authority in the manner as laid down in sub-rule (3). (2)
An application for revision or
application for review in respect of, or arising out of, an order, other than
an order of assessment under section 9, shall be in Form 4VA as available in
the said website and shall be presented to the appropriate authority in the
manner as laid down in sub-rule (3). (3)
The provisions of Chapter XIII of the
West Bengal Value Added Tax Act, 2003 and Chapter XIV of the West Bengal Value
Added Tax Rules, 2005, shall, mutatis mutandis, apply.] (1) Every dealer who is
liable to pay tax under the Act shall furnish to the authority competent to
register him under section 7 a declaration stating the name, address and other
particulars of the person who shall be deemed to be the manager in relation to
the business of the dealer in West Bengal. (2) Any statement made,
return furnished, accounts or documents produced, or evidence given by the
manager or any person authorised by him in this behalf in course of any
proceeding under the Act shall be binding on the dealer. (3) Whenever a new
manager is appointed, the dealer shall within one month of such appointment,
furnish to the authority referred to in sub-rule (1) a revised declaration. [108][The provisions
of [109][the
West Bengal Sales Tax Act, 1994, (West Ben. Act XLIX of 1994)] [110][and
the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003),] and
the rules made thereunder including the use of forms shall apply mutatis
mutandis to all proceedings or other matters incidental to the carrying out of
the purposes of the Act for which no provision is made in these rules or in the
Central Sales Tax (Registration and Turnover) Rules, 1957. Any person
contravening any provision of these rules shall be punishable with fine not
exceeding five hundred rupees and when the offence is a continuing one with a
daily fine which may extend to fifty rupees for every day during the
continuance of the offence. STATUTORY
FORMS AND THEIR CONTENTS UNDER THE C.S.T. (WEST BENGAL) RULES, 1958 Form Nos. Contents Reference 1 Return of sales tax Rule 8 1A Abstract of return (omitted) 2 Register of Declaration/Certificate
Forms Rule 7(1) 2A Statement of Declaration/Certificate
Forms Rule 7(1A) 2B Satement of Requisition of
Declaration/Certificate Forms Rule 4A(4) 2C Statement of Utilisation
Declaration/Certificate Forms Rule 4A(4) 3 Notice for assessment u/s. 9 of
C.S.T. Act, 1956 read with s. 11 and s. 14(1) of B.F. (ST.) Act, 1941 Rule 9 3A Notice for assessment u/s. 9 of
C.S.T. Act, 1956 read with ss. 45, 46 and 65(1) of W.B.S.T. Act, 1994 Rule 9 3V Notice of assessment u/s. 9 of C.S.T.
Act, 1956 read with s. 46 or s. 48 & s. 66 of the W.B. VAT Act, 2003 or
s. 45 or s. 46 & s. 65 of the W.B.S.T. Act, 1994 Rule 9(1) 4 Notice of demand u/s. 9 of C.S.T.
Act, 1956 read with s. 11 of B.F. (ST.) Act, 1941 Rule 9 4A Notice of demand u/s. 9 of C.S.T.
Act, 1956 read with ss. 45, 46, 49 and 50 of W.B.S.T. Act, 1994 Rule 9 4V Notice of demand of tax assessed,
penalty, imposed, interest etc. Rule 9 Form R Central Sales Tax Account Register Rule 7A [1] Substituted by
Notification No. 1323-F.T., dated 28.4.1995, w.e.f. 1.5.1995 for "the
Bengal Sales Tax Rules 1941". [2] Inserted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005. [3] Substituted by
Notification No. 671-F.T., dated 2.3.1973, w.e.f. 1.4.1973. [4] Substituted by
Notification No. 4934-F.T., dated 30.10.1978, w.e.f. 1.11.1978 for "Form
F". [5] Substituted by
Notification No. 4934-F.T., dated 30.10.1978, w.e.f. 1.11.1978 for "Form
F". [6] Inserted by
Notification No. 671-F.T., dated 2.3.1973, w.e.f. 1.4.1973. [7] Inserted by
Notification No. 671-F.T., dated 2.3.1973, w.e.f. 1.4.1973. [8] Inserted by Notification
No. 671-F.T., dated 2.3.1973, w.e.f. 1.4.1973. [9] Substituted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005. [10] Substituted by
Notification No. 1773-F.T., dated 29.12.2008, w.e.f. 1.1.2009. [11] Substituted by
Notification No. 1773-F.T., dated 29.12.2008, w.e.f. 1.1.2009. [12] Substituted by
Notification No. 1773-F.T., dated 29.12.2008, w.e.f. 1.1.2009. [13] Omitted by
Notification No. 671-F.T., dated 2.3.1973, w.e.f. 1.4.1973. [14] The words or a
responsible person authorised by him" omitted by ibid, w.e.f. 1.4.1973. [15] Substituted by
Notification No. 4197-F.T., dated 19.10.1963. [16] Inserted by
Notification No. 671-F.T., dated 2.3.1973., w.e.f. 1.4.1973. [17] Substituted by ibid,
w.e.f. 1.4.1973, for "before the prescribed authority". [18] Proviso omitted by
Notification No. 3207-F.T., dated 15.9.1973, w.e.f. 15.9.1973. [19] Substituted by ibid,
w.e.f. 1.4.1973, for "before the prescribed authority". [20] Inserted by ibid,
w.e.f. 1.1.2009. [21] Inserted by
Notification No. 939-F.T., dated 21.6.2010, w.e.f. 1.7.2010. [22] Substituted by
Notification No. 1773-F.T., dated 29.12.2008, w.e.f. 1.1.2009. [23] Inserted by ibid,
w.e.f. 1.1.2009. [24] The words "or
any person authorised by him in this behalf omitted by Notification No.
671-FT., dated 2.3.1973, we.f. 1.4.1973. [25] Substituted by
Notification No. 4197-F.T., dated 19.10.1963. [26] Inserted by
Notification No. 671-FT., dated 2.3.1993, w.e.f. 1.4.1973. [27] Substituted by ibid,
w.e.f. 1.4.1973, for "before the prescribed authority". [28] Substituted by Notification
No. 1773-F.T., dated 29.12.2008, w.e.f. 1.1.2009. [29] Inserted by
Notification No. 671-FT., dated 2.3.1993, w.e.f. 1.4.1973. [30] Substituted by
Notification No. 1773-F.T., dated 29.12.2008, w.e.f. 1.1.2009. [31] Substituted by
Notification No. 1323-F.T., dated 28.4.1995, w.e.f. 1.5.1995, for "rule
27AA of the Bengal Sales Tax Rules, 1941". [32] Inserted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005. [33] Substituted by
Notification No. 1773-F.T., dated 29.12.2008, w.e.f. 1.1.2009, for "referred
in sub-rule (1) above". [34] Substituted by
Notification No. 4771-FT., dated 27.10.1975, w.e.f. 1.11.1975. [35] Substituted by
Notification No. 4934-F.T., dated 30.10.1978, w.e.f. 1.11.1978, for
"twenty paise". [36] Substituted by
Notification No. 1773-F.T., dated 29.12.2008, w.e.f. 1.1.2009, for "such
fee shall be paid in court-fee stamp or stamps to be affixed to such an
application". [37] Substituted by ibid,
w.e.f. 1.1.2009. [38] Added by Notification
No. 4934-F.T., dated 30.10.1978, w.e.f. 1.11.1978. [39] Substituted by
Notification No. 1773-F.T., dated 29.12.2008, w.e.f. 1.1.2009. [40] Substituted by
Notification No. 1323-F.T., dated 28.4.1995, w.e.f. 1.5.1995, for "rule
27AA of the Bengal Sales Tax Rules, 1941". [41] Inserted by
Notification No. 698-F.T., dated 16.5.2007; w.r.e.f. 1.4.2005. [42] Substituted by
Notification No. 1773-F.T., dated 29.12.2008, w.e.f. 1.1.2009, for
"referred to in sub-rule (1) above". [43] Substituted by
Notification No. 1773-F.T., dated 29.12.2008, w.e.f. 1.1.2009, for "such
fee shall be paid in court-fee stamp or stamps to be affixed to such an
application". [44] Substituted by ibid,
w.e.f. 1.1.2009. [45] Inserted by
Notification No. 4934-F.T., dated 30.10.1978, w.e.f. 1.11.1978. [46] Substituted by
Notification No. 671-F.T., dated 2.3.1973, w.e.f. 1.4.1973. [47] Substituted by ibid,
w.e.f. 1.11.1978, for "and F". [48] Substituted by
Notification No. 900-F.T., dated 2.6.1978, w.r.e.f. 20.3.2006. [49] Substituted by
Notification No. 1773-F.T., dated 29:12.2008, w.e.f. 1.1.2009, for "The
applicant". [50] Substituted by
Notification No. 1323-FT, dated 28.4.1995, w.e.f. 1.5.1995 for "The Bengal
Finance (Sales Tax) Act, 1941 (West Ben. Act VI of 1941)". [51] Substituted by ibid,
w.e.f. 1.5.1995 for "declaration Forms XXIV and XXIVA". [52] Inserted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005. [53] Substituted by
Notification No. 4934-F.T., dated 30.10.1978, w.e.f. 1.11.1978, for "and
F". [54] Inserted by
Notification No. 2157-F.T., dated 11.7.1990, w.r.e.f. 1.6.1990. [55] Substituted by
Notification No. 1323-F.T., dated 28.4.1995, w.e.f. 1.5.1995. [56] Substituted by
Notification No. 108-F.T., dated 8.1.1991, w.r.e.f. 1.6.1990. [57] Substituted by
Notification No. 1323-F.T., dated 28.4.1995, w.e.f. 1.5.1995. [58] Inserted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005. [59] Substituted by
Notification No. 1323-F.T., dated 28.4.1995, w.e.f. 1.5.1995. [60] Inserted by
Notification No. 1560-F.T., dated 8.9.2006, w.r.e.f. 1.4.2006. [61] Inserted by
Notification No. 1560-F.T., dated 8.9.2006, w.r.e.f. 1.4.2006. [62] Inserted by
Notification No. 1024-F.T., dated 27.4.1998, w.r.e.f. 1.5.1995. [63] Inserted by
Notification No. 1560-F.T., dated 8.9.2006, w.r.e.f. 1.4.2006. [64] Substituted by
Notification No. 1024-F.T., dated 27.4.1998, w.r.e.f. 1.5.1995, for
"sub-rule (2). [65] Inserted by
Notification No. 1560-F.T., dated 8.9.2006, w.r.e.f. 1.4.2006. [66] Substituted by
Notification No. 939-F.T., dated 21.6.2010, w.e.f. 1.7.2010. Earlier it was
omitted by Notification No. 1145-F.T., dated 21.7.2008, w.r.e.f. 1.4.2006. [67] Inserted by
Notification No. 2157-F.T., dated 11.7.1990, w.r.e.f. 1.4.1989. [68] Substituted by
Notification No. 1323-F.T., dated 28.4.1995, w.e.f. 1.5.1995. [69] Inserted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005. [70] Substituted by
Notification No. 1323-F.T., dated 28.4.1995, w.e.f. 1.5.1995. [71] Inserted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005. [72] Substituted by
Notification No. 1130-F.T., dated 12.4.1993, w.e.f. 15.4.1993, for
"thirty-five crore rupees,". [73] Added by Notification
No. 2843-F.T., dated 15.5.1992, w.r.e.f. 1.4.1989. [74] Substituted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005, for "read with
sub-section (1) of section 40 of the West Bengal Sales Tax Act, 1994,". [75] Substituted by
Notification No. 1323-F.T., dated 28.4.1995, w.e.f. 1.5.1995. [76] Inserted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005. [77] Inserted by Notification
No. 2843-F.T., dated 15.5.1992, w.r.e.f. 1.4.1989. [78] Substituted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005. [79] Substituted by
Notification No. 1323-F.T., dated 28.4.1995, w.e.f. 1.5.1995. [80] Inserted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005. [81] Inserted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005. [82] Substituted by
Notification No. 1323-F.T., dated 28.4.1995, w.e.f. 1.5.1995. [83] Inserted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005. [84] Inserted by
Notification No. 1350-F.T., dated 5.7.2005, w.e.f. 5.7.2005. [85] Inserted by
Notification No. 1480-F.T., dated 28.7.2005, w.r.e.f. 1.4.2005. [86] Substituted by
Notification No. 1297-F.T., dated 6.8.2012, w.r.e.f. 1.4.2012, for "tax
payable by such dealer under this Act". [87] Inserted by
Notification No. 1297-F.T., dated 6.8.2012, w.e.f. 1.10.2012. [88] Substituted by
Notification No. 373-F.T., dated 31.1.2001, w.e.f. 1.2.2001. [89] Substituted by
Notification No. 316-F.T., dated 4.3.2008, w.r.e.f. 1.4.2005, for "where
such notice relates to any assessment period". [90] Substituted by
Notification No. 379-F.T., dated 16.3.2012, w.r.e.f. 1.2.2001, for "on or
after the 1st day of May, 1995". [91] Substituted by ibid,
w.r.e.f. 4.3.2008. Earlier it was Inserted by 316-F.T., dated 4.3.2008,
w.r.e.f. 1.4.2005. [92] Inserted by
Notification No. 1297-F.T., dated 6.8.2012, w.r.e.f. 1.4.2012. [93] Inserted by
Notification No. 2214-F.T., dated 1.7.1987, w.e.f. 1.7.1987. [94] Substituted by
Notification No. 698-F.T., dated 16.5.2007, w.e.f. 1.4.2005. [95] Substituted by
Notification No. 1130-F.T., dated 12.4.1993, w.e.f. 15.4.1993. [96] Substituted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005, for "Bengal
Salex Tax Rules, 1941". [97] Substituted by
Notification No. 379-F.T., dated 16.3.2012, w.r.e.f. 1.4.2005, for
"sub-section (2) of section 46A of the West Bengal Sales Tax Act,
1994". [98] Added by Notification
No. 1130-F.T., dated 12.4.1993, w.e.f. 15.4.1993. [99] Inserted by
Notification No. 379-F.T., dated 16.3.2012, w.e.f. 19.3.2012. [100] Omitted by
Notification No. 2214-F.T., dated 1.7.1987. [101] Rule 9A Inserted by
Notification No. 671-F.T., dated 2.3.1973, w.e.f. 1.4.1973 and thereafter
renumbered as Rule 9B by Notification No. 2245-F.T., dated 5.6.1985, w.e.f.
7.6.1985. [102] Substituted by
Notification No. 379-F.T., dated 16.3.2012, w.r.e.f. 16.1.2009. Earlier it was
Substituted by Notification No. 2061-F.T., dated 26.7.1994 and thereafter
amended by Notification No. 73-F.T., dated 15.1.2009, w.e.f. 16.1.2009. [103] Substituted by
Notification No. 379-F.T., dated 16.3.2012, w.r.e.f. 1.5.2012. [104] The word
"certified" omitted by Notification No. 2214-F.T., dated 1.7.1987. [105] Omitted by
Notification No. 379-F.T., dated 16.3.2012, w.r.e.f. 1.5.2012. [106] Omitted by
Notification No. 379-F.T., dated 16.3.2012, w.r.e.f. 1.5.2012. [107] Inserted by
Notification No. 379-F.T., dated 16.3.2012, w.r.e.f. 1.5.2012. [108] Substituted by
Notification No. 1323-F.T., dated 28.4.1995, w.e.f. 1.5.1995 for "the
Bengal Finance (Sales Tax) Act, 1941". [109] Substituted by ibid,
w.e.f. 1.5.1995, for "the Bengal Finance (Sales Tax) Act, 1941 (West Ben.
Act VI of 1941)". [110] Inserted by
Notification No. 698-F.T., dated 16.5.2007, w.r.e.f. 1.4.2005.CENTRAL SALES TAX (WEST BENGAL) RULES, 1958
PREAMBLE