Summary: The Manual of Sales Tax Laws and Administration, West Bengal Volume 1 Second Edition provides a comprehensive overview of the sales tax regulations in West Bengal. The volume includes Acts, Rules, and notifications pertaining to sales tax laws up to January 31, 1967, with subsequent updates appended in the Appendices. The volume encompasses amendments to the West Bengal Sales Tax Act, Bengal Raw Jute Taxation Act, and Central Sales Tax Act, along with notifications and list of amending Acts. The preface highlights the importance of incorporating changes and additions to ensure accurate administration of sales tax laws. The text forms a crucial resource for tax officials, providing detailed guidance on levying tax, penalties, and compliance requirements. Authorities are designated under the Act, and specific forms for issuing notices and calling for documents are outlined. Amendments and repeals to existing laws are systematically presented, emphasizing clarity and adherence to legal procedures.