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[Cites 0, Cited by 0] [Section 47(3)] [Section 47] [Entire Act]

State of West Bengal - Subsection

Section 47(3)(a) in West Bengal Value Added Tax Act, 2003

(a)certain sale price for part thereof, contractual transfer price or part thereof, has not been disclosed in such return, or has escaped levy of tax thereon at the appropriate rate, erroneously or otherwise, or
(aa)[ certain purchase price or part thereof has not been disclosed in such return, or has escaped levy of tax thereon at the appropriate rate, erroneously or otherwise, or] [Inserted w.e.f. 01.08.2006 by S. 12(24) of WB Act XVIII of 2006.]