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[Cites 0, Cited by 0] [Section 18(4)] [Section 18] [Entire Act]

State of West Bengal - Subsection

Section 18(4)(c) in West Bengal Value Added Tax Act, 2003

(c)transferring goods otherwise than by way of sale for execution of works contract outside the State, may, at his option, pay tax at such compounded rate not less than two per centum and not exceeding five per centum of the aggregate of the amount received or receivable by such dealer and subject to such conditions and restrictions as many prescribed, for each month of the year in view of the amount of tax payable by him under sub-section (1) :