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