- In this Act, unless there is anything repugnant in the subject or context,-(a)[ "Bureau" means the Bureau of Investigation referred to in section 7 of the West Bengal Sales Tax Act, 1994;] [[Clause (a) substituted by West Bengal Act 11 of 1995, which was earlier as under:-'(a) 'Bureau' means the Bureau of Investigation referred to in section 19A of the Bengal Finance (Sales Tax) Act, 1941;'.]](b)"licensed stockist" means a stockist to whom a licence has been granted under sub-section (4) of section 6;(c)"luxuries" means the commodities, as specified in the Schedule, for enjoyment over and above the necessaries of life;(d)"luxury tax" means the tax payable under section 4;(e)"notification" means a notification published in the Official Gazette;(f)"prescribed" means prescribed by rules made under this Act;(g)"Schedule" means the Schedule to this Act;(h)"stock of luxuries" means the quantity of luxuries that a stockist receives in, or procures for, his stock, or records or accounts for in his books of account, in West Bengal during any prescribed period for stocking, vending, supplying or distributing to a wholesaler, dealer, retailer, distributor or any other person, but shall not include any quantity of such luxuries held by him in stock on the first day of such prescribed period;(i)"stockist" means a person who has, in customary course of business, in his possession of, or control over, a stock of luxuries, whether manufactured, made or processed by him in West Bengal, or brought by him into West Bengal, either on his own account or on account of others, from any place outside West Bengal, for stocking, vending, supplying or distributing such luxuries in West Bengal;(j)"Taxation Tribunal" means the West Bengal Taxation Tribunal constituted under section 3 of the West Bengal Taxation Tribunal Act, 1987;(k)[ "Tribunal" means the West Bengal Commercial Taxes Appellate and Revisional Board constituted under section 6 of the West Bengal Sales Tax Act, 1994;] [[Clause (k) substituted by West Bengal Act 11 of 1995, which was earlier as under:-'(k) 'Tribunal' means the West Bengal Commercial Taxes Tribunal constituted under section 3B of the Bengal Finance (Sales Tax) Act, 1941;'.]](l)"turnover of stock of luxuries", in relation to a stockist in respect of any prescribed period or part thereof, means the aggregate of the values of stock of luxuries;(m)"value of stock of luxuries" means,-(i)in respect of any stockist, being a manufacturer of any of the luxuries, the value of such luxuries calculated at the ex-factory price at the time of receipt or entry thereof in his stock, and(ii)in respect of any stockist, being an importer of any of the luxuries, the value of such luxuries calculated at the price thereof as per consignor's bill, invoice or consignment note or other document of like nature,and shall include-(A)excise duty and central sales tax, if any, paid or payable on such luxuries by the manufacturer or importer thereof, as the case may be, and(B)transport charges and insurance charges, if any, for carrying such luxuries to any premises, godown, warehouse or any other place for delivery to a wholesaler, dealer, retailer, distributor or any other person;(n)"year" means the year commencing on the first day of April.
