West Bengal State Tax On Consumption Or Use Of Goods Act, 2001
No: 15 Dated: Jul, 31 2001
THE WEST BENGAL STATE TAX ON CONSUMPTION OR USE OF GOODS ACT, 2001
West Bengal Act XV of 2001
An Act to provide for the levy of tax on the entry of certain goods into the local areas of the State of West Bengal for Consumption or use in such local areas.
WHEREAS it is expedient to provide for the levy of tax on entry of certain goods into the local areas of the State of West Bengal for consumption or use therein;
It is hereby enacted in the Fifty-second Year of the Republic of India, by the Legislature of West Bengal, as follows:
1. Short title, extent and commencement:- (1) This Act may be called the West Bengal State Tax on Consumption or Use of Goods Act, 2001.
(2) It extends to all local areas in West Bengal.
(3) It shall come into 'force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. Definitions:-(1) In this Act, unless the context otherwise requires,—
(a) "consumption or use" shall not include consumption or use, by a dealer, of goods brought, or caused to be brought, by him into any local area for consumption or use by him directly in the manufacture of goods for sale;
(b) "goods" means the goods specified in the Schedule;
(c) "local area" means any area of the State within the limits of any—
(i) municipal corporation,
(ii) municipality,
(iii) notified area,
(iv) panchavat. or
(v) any other area under any other local authority, by whatever name called, constituted or continued under an Act of the Parliament or the State Legislature;
(d) "notification" means-a notification published in the Official Gazette;
(e) "person" includes any company, association of persons whether incorporated or not. Hindu undivided family, a partnership firm. trust, Government. local authority, corporation and other statutory bodies;
(f) "prescribed" means prescribed by rules made under this Act;
(g) "registered dealer" means a dealer registered• in the State tinder the West Bengal Sales Tax Act, 1994, or under the Central Sales Tax Act, 1956;
(h) "Schedule" means the Schedule to this Act;
(i) "tax" means the tax payable under this. Act;
(j) "Tax Recovery Officermeans the Tax Recovery'' Officer as defined in clause (36) of section 2 of the West Bengal Sales Tax Act, 1994:
(k) "the State" means the State of West Bengal;
(l) "The State Government" means the Government of West Bengal;
(m) "value of goods", in relation to any goods, means the aggregate of—
(i) the price paid or payable for such goods or, if the price of such goods is not available. the prevailing market price of such goods in the local area,
(ii) any tax, duty or charges paid or payable in respect of such goods before its entry into any local area,
(iii) the cost of insurance, warehousing, loading, unloading and other incidental charges incurred in respect of such goods before its entry into any local area, and
(iv) the cost of freight and delivery for carrying such goods to such local area.
(2) Unless there is anything repugnant in the subject or context, all expressions used in this Act, which are not defined, but defined in the West Bengal Sales Tax Act, 1994, shall have the same meaning as in that Act.