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[Cites 0, Cited by 1] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(2) in West Bengal Value Added Tax Act, 2003

(2)"Appellate and Revisional Board" means [the West Bengal Sales Tax Appellate and Revisional Board] [Substituted w.e.f. 1.4.2005 by S. 6(1) (a) of WB Act XIII of 2005 for 'the West Bengal Commercial Taxes Appellate and Revisional Board'.] constituted under section 7;