Section 2(23)(c) in West Bengal Value Added Tax Act, 2003
(c)[in case of a registered dealer paying tax at a compound rate under sub-section (3) , sub-section (3A) , or sub-section (3B) , of section 16 or sub-section (4) of section 18, the amount of output tax,] [Substituted w.e.f. 01.08.2006 by S. 12(1) (e) (i) of WB Act XVIII of 2006 for '(c) in case of a registered dealer who has been allowed to pay tax at a compounded rate under subsection (3) of section 16 or sub-section (4) of section 18, the amount of output tax,'.]