Section 16(1) in West Bengal Value Added Tax Act, 2003
(1)Subject to the provisions of sub-section (2), the tax payable by a dealer, who is liable to pay tax under section 10, or sub-section (3) of section 24 or 21 sub-section (3) of section 27C on his turnover of sales, shall be levied on such part of his turnover of sales as the remains after deducting therefrom -(a)sales of goods dated tax-free under section 21;(b)sales of goods which are shown to the satisfaction of the Commissioner not to have taken place within West Bengal, or to have taken place in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956, or in the course of import of the goods into, or export of the goods out of, the territory of India within the meaning of section 5 of that Act;(ba)[ sales of goods which are zero-rated as specified in Schedule AA;] [Inserted w.e.f. 01.04.2006 by S. 12(6) (a) of WB Act XVIII of 2006.](c)such other sales on such conditions and restrictions as many prescribed.
