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[Cites 0, Cited by 0] [Section 16(3)] [Section 16] [Entire Act]

State of West Bengal - Subsection

Section 16(3)(c) in West Bengal Value Added Tax Act, 2003

(c)[ if his turnover of sales during the period from the commencement of the year in which he gets himself registered to the date of his registration, does not exceed fifty lakh rupees,] [Inserted by S.6(4) (b) (ii) of WB Act XIII of 2005 w.e.f. 01.4.2005.] pay tax at such compounded rate not exceeding one per centum of the total turnover of sales of such dealer in the year for which such option is required to be exercised, and subject to such conditions and restrictions as many prescribed, for each tax period of the year in view of tax payable under subsection (2) on all his sales: