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[Cites 0, Cited by 0] [Section 16(4)] [Section 16] [Entire Act]

State of West Bengal - Subsection

Section 16(4)(b) in West Bengal Value Added Tax Act, 2003

(b)from another registered dealer where tax on the maximum retail price of such goods was paid in West Bengal in an earlier occasion, the purchasing dealer, irrespective of whether he is registered or not, while making resale of such goods in West Bengal, shall, notwithstanding anything contained elsewhere in the Act, be entitled to recover from the buyer the amount of tax paid by him at the time of purchase of such goods under such conditions and restrictions, and in such manner, as may be prescribed.