Sales tax is leviable on sale of goods.
The Constitution of India has laid down that taxes on sales or purchases of goods will come under the jurisdiction of the State Governments. However, there is restriction on the tax to be levied by the States on sale or purchase of goods outside the respective State. Every State has its own sales tax law. Now, there is a single sales tax Act in West Bengal namely, The West Bengal Sales Tax Act, 1994. It came into effect on 1.5.95 and extends to the whole of West Bengal.