[Cites 0, Cited by 0]
[Section 22]
[Entire Act]
State of West Bengal - Subsection
Section 22(20) in West Bengal Value Added Tax Act, 2003
| Serial No.(1) | Description of goods(2) | Exceptions(3) | |
| 1 | Air-conditioning units, air coolers, fans andair circulators. | When the registered dealer is in the business ofdealing in such goods. | |
| 2 | All automobilesincluding commercial vehicles, and two and three wheelers, andspare parts for repair and maintenancethereof. | When the registered dealer is in the business ofdealing in such automobiles or spare parts. | |
| 3 | Crude oil. | When the registereddealer is in the business of dealing in crude oil or ofmanufacturing any goods taxable under the Actusing crude oil as a raw material. | |
| 4 | Food, beverages and tobacco products. | When the registered dealer is in the business ofdealing in such goods.s | |
| 5 | Building materials,namely,bricks, sand, cement, stonechips,iron and steel asreferredto in section 14 ofthe CentralSales Tax Act, 1956, marble,tiles, doors, windows,sanitaryfittings, bathroomfittings, drainpipes and all other materialsused inconstruction,reconstruction or repair of a civilstructure or parts thereof. | [When the registereddealer is a works contractor and uses such goods in the executionof works contracts, or when the registered dealer is in thebusiness of dealing in [Substituted w.e.f. 01.08.2006 by S. 12(9) (g) (i) of WB Act XVIII of 2006 for 'When the registered dealer is a works contractor, or when the registered dealer is in the business of dealing in such goods.]such goods.] | |
| 6 | Office equipments. | When the registered dealer is in thebusiness ofdealing in such goods. | |
| 7 | Furniture, fixture including electrical fixturesand fittings. | When the registered dealer is in thebusiness ofdealing in such goods. | |
| 8 | Taxable goods whichare used ascapital goods, raw materials,considerable storesrequired inthe manufacture of goods specified in Schedule A orused in the packing of goods so manufactured and not sold in thecourse of export. | ||
| 9 | Goods purchased and accounted for in businessbut utilised for the purpose of providing facility to theemployees including any residential accommodation. | ||
| 10 | Goods used for personal consumption or receivedas gifts. | ||
| 11 | Taxable goodspurchased for use in business other than that as defined insub-clause (a) ofclause (5) of section 2. | ||
| [12 [Inserted w.e.f. 01.08.2006 by S. 12(9) (g) (ii) of WB Act XVIII of 2006.] | Coal, furnace oil, or any other fuel used forany purpose. | When the registered dealer is in the business ofdealing in such goods | |
| 13 | Generators and parts and accessories thereofused for captive generation | When the registereddealer is in the business of dealing in such goods] |