There are three units of Central Section, one each at Kolkata, Siliguri and Asansol. Main functions of the Central Section are: Cross verification of purchases and sales, Inspection, search & seizure, Investigation.
(a) the 1st day of April, 2014, as the date on which section 1 of the said Act shall be deemed to have come into force; (b) the 1st day of June, 2014, as the date on which section 2 of the said Act shall come into force;
An Act to provide for the levy of taxes on entry of goods of certain kinds into the Calcutta Metropolitan Area for consumption, use or sale therein, and for matters connected therewith or incidental thereto.
Enrolment of transporter, carrier or transporting agent, amendment and cancellation of certificate of enrolment and penalty for failure to apply for enrolment.
An Act to amend the West Bengal Sales Tax Act, 1994, the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, and the West Bengal Value Added Tax Act, 2003.
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.
An Act to provide for the imposition of tax on luxuries and for matters connected therewith or incidental thereto published vide No. 637-L dated 04.04.1994.
An Act to establish a fund to create, develop, maintain or improve transport infrastructure in West Bengal and for such purpose to levy and collect a cess on sale of motor spirit commonly known as petrol, high speed diesel oil and liquefied petroleum gas and to provide for matters connected therewith or incidental thereto.
An Act to provide for the levy and collection of Luxury-cum-entertainment and amusement tax in West Bengal for raising additional resources for the benefit of the State.
Imposition of taxes on entertainments and luxuries in hotels and restaurants. Entertainment means any exhibition, performance, amusement, game, sport, cabaret, dance or floor show provided in any hotel or restaurant.