Section 16(2)(b) in West Bengal Value Added Tax Act, 2003
(b)[ at the rate of four per centum of such part of his turnover of sales as represents sales of - [Substituted by S.6(4) (a) of WB Act XIII of 2005 w.e.f. 01.4.2005.](i)such capital goods, as the State Government may, by notification specify; and(ii)any goods specified in Schedule C;](ba)at the rate of twelve decimal five zero per centum of such part of his turnover of sales as represents sales of any goods specified in Schedule CA;