Section 2(40) in West Bengal Value Added Tax Act, 2003
(40)"sale in West Bengal", when used with respect to a sale made by a dealer, includes [a sale deemed to have taken place in West Bengal in the course of inter-State trade of commerce or in the course of export out of the territory of India] [Substituted w.e.f. 01.08.2006 by S. 12(1) (g) of WB Act XVIII of 2006 for 'a sale in the course of inter-State trade or commerce'.];
