| 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 |