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[Cites 0, Cited by 0] [Section 21A] [Entire Act]

State of West Bengal - Subsection

Section 21A(2) in West Bengal Value Added Tax Act, 2003

(2)Where any goods are sold in the course of export within the meaning of section 5 of the Central Sales Tax Act, 1956, such sales shall be zero-rated as defined in clause (59) of section 2.