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[Cites 0, Cited by 0] [Section 46(1)] [Section 46] [Entire Act]

State of West Bengal - Subsection

Section 46(1)(e) in West Bengal Value Added Tax Act, 2003

(e)a refund has been made to a registered dealer .[under clause (a) or clause (aa) ] [Substituted w.e.f. 01.08.2006 by S. 12(23) (a) of WB Act XVIII of 2006 for 'under clause (a).'] of section 61; or