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.
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.
Electronic Deposit of State Government revenue collected by the Directorate of Commercial Taxes and the Directorate of Excise has already been made mandatory through GRIPS.
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 consolidate and amend the laws relating to the levy of tax on sale or purchase of goods in West Bengal.
(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;