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97 Indemnity to Government servant
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98 Returns etc. to be confidential
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99 Clearance certificate
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100 Permit for exhibition-cum-sale
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101 Penalty for organising exhibition-cum-sale in contravention of section 100
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102 Determination of certain disputed questions
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103 to 108
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109 Bar to proceedings in Civil Court
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110 Manner of payment of tax, penalty, interest, etc
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111 Power of Commissioner to collect statistics from dealers
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112 Power of State Government to prescribe rates of fees
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113 Power of State Government to engage any person, firm or company to collect certain information
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114 Power of State Government to make rules
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115 Saving in relation to sales outside West Bengal, inter-State sales and sales in course of import or export
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116 Payment of tax in respect of industrial units enjoying Deferment, Remission and Tax Holiday
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117 Penalty for contravention or misuse of provisions of section 116
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118 Measures for registered dealer holding eligibility certificate under West Bengal Sales Tax Act, 1994
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119 Special provisions for way bills, rules, regulations, notifications or orders issuedunder West Bengal Sales Tax Act, 1994
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120 Option to make payment of deferred tax at discounted rate
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121 West Bengal Sales Tax Act, 1994 not to apply on commodities governed by the West Bengal Value Added Tax Act, 2003
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122 Power to remove difficulties
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123 Amendment of West Ben. Act XLIX of 1994
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