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[Cites 0, Cited by 0] [Section 2(11)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(11)(b) in West Bengal Value Added Tax Act, 2003

(b)Government, a local authority, a statutory body, a trust or other body corporate which, or a liquidator or receiver appointed by a court in respect of a person, being a dealer as defined in this clause, who, whether or not in the course of business, sells, supplies or distributes directly or otherwise goods for cash or for deferred payment or for commission, remuneration or other valuable consideration,
(ba)[ a person (sic) has set up an establishment with an intention of selling or purchasing goods in West Bengal,] [Substituted w.e.f. 01.08.2006 by S. 12(1) (b) of WB Act XVIII of 2006 for '(ba) a person who has set up a business of selling or purchasing goods in West Bengal,'.]